https://www.taxtmi.com/caselaws?id=2558 A remand for fresh valuation cannot extend beyond the scope of the show-cause notice; where the notice proposed valuation by comparison with large-scale units, the appellate direction could not require valuation on a medium-scale basis not alleged in the notice. The original authority had treated the assessee as a medium-scale unit, and that finding was not challenged by the department. The remand therefore expanded the case against the assessee beyond the pleaded basis and was unsustainable. The impugned remand order was set aside and the assessee's position was restored. en-us Tue, 26 Jun 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2558 A remand for fresh valuation cannot extend beyond the scope of the show-cause notice; where the notice proposed valuation by comparison with large-scale units, the appellate direction could not require valuation on a medium-scale basis not alleged in the notice. The original authority had treated the assessee as a medium-scale unit, and that finding was not challenged by the department. The remand therefore expanded the case against the assessee beyond the pleaded basis and was unsustainable. The impugned remand order was set aside and the assessee's position was restored. Case-Laws Central Excise Tue, 26 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2558