https://www.taxtmi.com/caselaws?id=86684 A valuation demand for component parts could not be sustained where the show cause notices did not allege short-assessment from failure to include the proportionate cost of moulds, dies and tools. The notices were confined to alleged clearances and non-payment of duty on the tools, moulds and dies themselves, so the adjudicating and appellate authorities could not travel beyond that foundation to enhance the assessable value of the components. The operative principle is that a demand or valuation adjustment must stay within the case made in the notice, and a new basis cannot be introduced at adjudication or appeal. en-us Wed, 25 Jun 1997 00:00:00 +0530 Fri, 26 Aug 2011 15:13:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86684 A valuation demand for component parts could not be sustained where the show cause notices did not allege short-assessment from failure to include the proportionate cost of moulds, dies and tools. The notices were confined to alleged clearances and non-payment of duty on the tools, moulds and dies themselves, so the adjudicating and appellate authorities could not travel beyond that foundation to enhance the assessable value of the components. The operative principle is that a demand or valuation adjustment must stay within the case made in the notice, and a new basis cannot be introduced at adjudication or appeal. Case-Laws Central Excise Wed, 25 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86684