https://www.taxtmi.com/caselaws?id=119255 Duty demand cannot be confirmed against a person who was not the subject of the original show-cause notice unless the notice is properly amended or otherwise brought within lawful scope. Here, the notice alleged manufacture and clearance by a different entity, but duty was later fastened on the appellant in de novo adjudication without any corrigendum or amendment. That shift in the basis of demand was impermissible, so the adjudication could not stand. Other issues, including valuation and departmental circulars, were not examined because the defect in the notice was fundamental. en-us Thu, 13 Jul 2006 00:00:00 +0530 Tue, 15 Sep 2015 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119255 Duty demand cannot be confirmed against a person who was not the subject of the original show-cause notice unless the notice is properly amended or otherwise brought within lawful scope. Here, the notice alleged manufacture and clearance by a different entity, but duty was later fastened on the appellant in de novo adjudication without any corrigendum or amendment. That shift in the basis of demand was impermissible, so the adjudication could not stand. Other issues, including valuation and departmental circulars, were not examined because the defect in the notice was fundamental. Case-Laws Central Excise Thu, 13 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119255