https://www.taxtmi.com/caselaws?id=82808 Section 35E cannot be used to sustain an excise demand on a ground not raised in the show cause notice or decided in adjudication. Where the notice alleged only that goods were not inputs for the final product, a separate objection that their value was not included in the assessable value could not be introduced later at the appellate stage. A new ground needing further factual inquiry cannot be added by remand when it was never part of the original notice or order. The appellate order was therefore unsustainable. en-us Thu, 30 Sep 1993 00:00:00 +0530 Thu, 07 Jul 2011 13:47:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82808 Section 35E cannot be used to sustain an excise demand on a ground not raised in the show cause notice or decided in adjudication. Where the notice alleged only that goods were not inputs for the final product, a separate objection that their value was not included in the assessable value could not be introduced later at the appellate stage. A new ground needing further factual inquiry cannot be added by remand when it was never part of the original notice or order. The appellate order was therefore unsustainable. Case-Laws Central Excise Thu, 30 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82808