https://www.taxtmi.com/caselaws?id=88070 In excise proceedings, an appellate challenge to approval of price lists cannot rest on a ground not stated in the show cause notice. Where the notice alleged only relationship between buyer and manufacturer and did not allege additional consideration such as service charges, marketing expenses, advertisement costs, technical know-how cost or supervision cost, the Department could not enlarge the dispute in appeal. If a different allegation is to be pursued, it must be raised through the proper statutory demand mechanism within limitation. On that basis, the challenge to the price list approval failed. en-us Tue, 09 Dec 1997 00:00:00 +0530 Wed, 14 Sep 2011 18:13:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88070 In excise proceedings, an appellate challenge to approval of price lists cannot rest on a ground not stated in the show cause notice. Where the notice alleged only relationship between buyer and manufacturer and did not allege additional consideration such as service charges, marketing expenses, advertisement costs, technical know-how cost or supervision cost, the Department could not enlarge the dispute in appeal. If a different allegation is to be pursued, it must be raised through the proper statutory demand mechanism within limitation. On that basis, the challenge to the price list approval failed. Case-Laws Central Excise Tue, 09 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88070