https://www.taxtmi.com/caselaws?id=95624 Duty on bought-out items supplied to a customer's site cannot be sustained on a ground that goes beyond the show cause notice; a new theory that manufacture arose only at the site was outside the notice and unsupported by factory-stage assembly. Where excisability is said to arise only at the customer's premises, enforcement must be by the proper officer having territorial jurisdiction over that site, and a demand by an officer without such jurisdiction is not sustainable. Bought-out items separately installed at the customer's premises are not includible in the assessable value of goods cleared from the factory when no factory-stage assembly, erection, or testing is shown. en-us Tue, 18 Apr 2000 00:00:00 +0530 Tue, 13 Dec 2011 18:00:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95624 Duty on bought-out items supplied to a customer's site cannot be sustained on a ground that goes beyond the show cause notice; a new theory that manufacture arose only at the site was outside the notice and unsupported by factory-stage assembly. Where excisability is said to arise only at the customer's premises, enforcement must be by the proper officer having territorial jurisdiction over that site, and a demand by an officer without such jurisdiction is not sustainable. Bought-out items separately installed at the customer's premises are not includible in the assessable value of goods cleared from the factory when no factory-stage assembly, erection, or testing is shown. Case-Laws Central Excise Tue, 18 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95624