https://www.taxtmi.com/caselaws?id=91994 A central excise demand cannot be sustained on a ground not set out in the show cause notice; here, the notice alleged inflation of bought-out items and deflation of manufactured items, but the confirmation relied on a different basis, so the demand was unsustainable. The adjudicating authority also failed to examine the assessee's valuation objections on merits, including the alleged inflation, overlooked overheads, and the computation adopted. The matter was therefore remanded for fresh adjudication in accordance with law, with a direction that proforma Modvat credit be allowed if any demand was again upheld. en-us Fri, 09 May 1997 00:00:00 +0530 Sat, 22 Oct 2011 14:05:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91994 A central excise demand cannot be sustained on a ground not set out in the show cause notice; here, the notice alleged inflation of bought-out items and deflation of manufactured items, but the confirmation relied on a different basis, so the demand was unsustainable. The adjudicating authority also failed to examine the assessee's valuation objections on merits, including the alleged inflation, overlooked overheads, and the computation adopted. The matter was therefore remanded for fresh adjudication in accordance with law, with a direction that proforma Modvat credit be allowed if any demand was again upheld. Case-Laws Central Excise Fri, 09 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91994