https://www.taxtmi.com/article/detailed?id=387 A show cause notice under Section 11A must pinpoint the exact quantum of duty by making specific, cogent allegations; particularising each head of expenditure relied upon; producing evidence that such expenditure was incurred on behalf of the assessee; and setting out exact duty calculations with supporting material. The Revenue bears the burden to establish applicability of transaction value and valuation rules; it cannot assume that differences between the seller's price and the MRP represent specific downstream expenses, nor treat purchasers' independent marketing costs as seller-incurred without proof. en-us Thu, 11 Jun 2009 00:00:00 +0530 Thu, 11 Jun 2009 07:32:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=387 A show cause notice under Section 11A must pinpoint the exact quantum of duty by making specific, cogent allegations; particularising each head of expenditure relied upon; producing evidence that such expenditure was incurred on behalf of the assessee; and setting out exact duty calculations with supporting material. The Revenue bears the burden to establish applicability of transaction value and valuation rules; it cannot assume that differences between the seller's price and the MRP represent specific downstream expenses, nor treat purchasers' independent marketing costs as seller-incurred without proof. Articles Central Excise Thu, 11 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=387