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2014 (8) TMI 809 - AT - CustomsMedical equipments were imported availing the benefit of Notification No.64/88-CUS, dated 01.03.1988 on the basis of certificate of DGHS - allegation that no free services being provided and hence not entitled for exemption - show cause notice was issued on the basis that appellant was charging nominal fee towards registration - Held that:- Law is well settled that adjudication should base only on the allegation made in the show cause notice but not beyond that and denovo adjudication should not travel beyond the scope of the remand. The show cause notice being the foundation of adjudication that is required to expose the allegation in clear terms to enable an assessee to lead defence. Failure to do so, makes the adjudication fatal. Liability being intended to be determined, Show cause notice is the first course of natural justice. That should clearly bring out the allegation. Such proposition of law is laid down in the case of CCE Nagpur vs. Ballarpur Industries Ltd. [2007 (8) TMI 10 - SUPREME COURT OF INDIA] and the CCE Mumbai vs. Toyo Engg. India Ltd. [2006 (8) TMI 184 - SUPREME COURT OF INDIA]. The proposition of law in Brindawan Beverages Pvt. Ltd. Vs. Commissioner reported in [2007 (6) TMI 4 - SUPREME COURT OF INDIA] and Metal Forging vs. Union of India reported in [2002 (11) TMI 90 - SUPREME COURT OF INDIA] is also to the said effect. - Decided in favour of assessee.
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