https://www.taxtmi.com/caselaws?id=261219 In provisional assessment disputes under Rule 9B, a revised differential duty demand cannot be sustained beyond the scope of the original show cause notice unless the notice is first corrected by a proper corrigendum. Where the notice already quantified the differential duty on the available records, including RT-12 returns, a Chartered Accountant's certificate and the assessee's working, the appellate authority cannot travel beyond that notice to support a higher demand on the basis that some materials were not fully considered. The decision therefore confirms that Section 35E(4) cannot be used to enlarge the demand beyond what was originally proposed. en-us Fri, 19 Jun 2015 00:00:00 +0530 Wed, 07 Oct 2015 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261219 In provisional assessment disputes under Rule 9B, a revised differential duty demand cannot be sustained beyond the scope of the original show cause notice unless the notice is first corrected by a proper corrigendum. Where the notice already quantified the differential duty on the available records, including RT-12 returns, a Chartered Accountant's certificate and the assessee's working, the appellate authority cannot travel beyond that notice to support a higher demand on the basis that some materials were not fully considered. The decision therefore confirms that Section 35E(4) cannot be used to enlarge the demand beyond what was originally proposed. Case-Laws Central Excise Fri, 19 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261219