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2018 (3) TMI 623 - AT - Central ExciseClandestine removal - hank yarn allegedly cleared without accounting by the appellant to their job workers - Held that: - The adjudicating authority cannot obviously go beyond the parameters of the demand proposals made in the show cause notice. This is the law that has been laid down in plethora of decisions. Scope of SCN - Held that: - the department cannot now bring out an entirely new allegation which was not there or seek demand of the duty liability on an entirely new premise which was not featured in the show cause notice issued. Appeal allowed in part.
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