https://www.taxtmi.com/caselaws?id=120942 In proceedings for finalisation of provisional assessments, the department cannot sustain a differential duty demand higher than the quantum proposed in the show cause notice. Where the notice quantified the proposed demand and the original authority finalised the assessment on a lesser excess payment accepted by the assessee, the appellate authority could not enlarge the demand beyond that notice without a fresh notice or corrigendum. The Tribunal held that an appeal under Section 35E(4) could not be used to travel outside the scope of the original notice, and the higher demand was therefore unsustainable. en-us Wed, 07 Feb 2007 00:00:00 +0530 Wed, 25 Jul 2012 15:23:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120942 In proceedings for finalisation of provisional assessments, the department cannot sustain a differential duty demand higher than the quantum proposed in the show cause notice. Where the notice quantified the proposed demand and the original authority finalised the assessment on a lesser excess payment accepted by the assessee, the appellate authority could not enlarge the demand beyond that notice without a fresh notice or corrigendum. The Tribunal held that an appeal under Section 35E(4) could not be used to travel outside the scope of the original notice, and the higher demand was therefore unsustainable. Case-Laws Central Excise Wed, 07 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120942