https://www.taxtmi.com/caselaws?id=87915 The Department could not introduce a new additional-consideration basis for assessable value at the appellate stage when that ground was absent from the show cause notice and had not been raised before the lower authorities. The references to after-sales service expenses, marketing and advertisement expenses, and free technical know-how were considered only in relation to the separate allegation of inter-party relationship, not as a foundation for value enhancement. A fresh duty demand theory cannot be advanced for the first time on appeal, and the Department's attempt to press that contention was rejected. en-us Tue, 23 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 17:27:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87915 The Department could not introduce a new additional-consideration basis for assessable value at the appellate stage when that ground was absent from the show cause notice and had not been raised before the lower authorities. The references to after-sales service expenses, marketing and advertisement expenses, and free technical know-how were considered only in relation to the separate allegation of inter-party relationship, not as a foundation for value enhancement. A fresh duty demand theory cannot be advanced for the first time on appeal, and the Department's attempt to press that contention was rejected. Case-Laws Central Excise Tue, 23 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87915