2013 (6) TMI 234

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..... satisfied nowhere in the show cause notice - Held that:- It is a well settled principle that adjudicating authority cannot go beyond the scope of show cause notice. However, to meet the ends of justice it will be proper to ask the appellant to provide the specific documents required in addition to what they have already supplied to the department on 09.01.09 before issue of show cause notice. .....

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..... le passing the adjudication order adjudicating authority rejected the refund claim on an altogether different ground of absence of certain documents which was not satisfied nowhere in the show cause notice. 3. On the other hand ld. A.R. of the Revenue argued that the essential documents are required to be produced by the appellant under Notification No.41/07-ST dated 06.10.07, before refund is a .....

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