https://www.taxtmi.com/caselaws?id=83248 Excise adjudication cannot go beyond the show cause notice: where duty was proposed on sub-assemblies, the authority could not convert the matter into a fresh demand on basic parts without proper notice and opportunity. The document also notes that the extended limitation period was not justified because the department had knowledge of the manufacturing activity and relevant disclosures, so suppression was not established. Independently, the record did not show that the sub-assemblies were marketable goods liable to duty. On that footing, the demand and penalty did not survive. en-us Wed, 04 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 11:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83248 Excise adjudication cannot go beyond the show cause notice: where duty was proposed on sub-assemblies, the authority could not convert the matter into a fresh demand on basic parts without proper notice and opportunity. The document also notes that the extended limitation period was not justified because the department had knowledge of the manufacturing activity and relevant disclosures, so suppression was not established. Independently, the record did not show that the sub-assemblies were marketable goods liable to duty. On that footing, the demand and penalty did not survive. Case-Laws Central Excise Wed, 04 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83248