Valuation remand cannot travel beyond the show-cause notice; appellate direction set aside for expanding the case.

A remand for fresh valuation cannot extend beyond the scope of the show-cause notice; where the notice proposed valuation by comparison with large-scale units, the appellate direction could not require valuation on a medium-scale basis not alleged in the notice. The original authority had treated the assessee as a medium-scale unit, and that finding was not challenged by the department. The remand therefore expanded the case against the assessee beyond the pleaded basis and was unsustainable. The impugned remand order was set aside and the assessee's position was restored.

---

---

Issues: Whether the Commissioner (Appeals) could remand the matter for fresh valuation on a basis beyond the proposal made in the show-cause notice.

Analysis: The show-cause notice had proceeded on comparison with large-scale units and proposed an assessable value on that basis. The original authority treated the appellant as a medium-scale unit, but there was no challenge to that finding by the department. The remand order, in effect, required the original authority to compare the appellant's goods with medium-scale units, which would introduce a valuation basis not contained in the notice. A remand order cannot travel beyond the scope of the show-cause notice and expand the case against the assessee.

Conclusion: The remand order was not sustainable and is set aside in favour of the assessee.

Final Conclusion: The appeal succeeds and the impugned remand order is annulled, restoring the assessee's position.

Ratio Decidendi: An adjudicatory or appellate direction cannot sustain a demand or remand on a valuation basis that is outside the scope of the show-cause notice.

---