https://www.taxtmi.com/caselaws?id=2855 A duty demand based on a valuation method not proposed in the show cause notice could not be sustained, because the notice defined the basis of levy and recovery and the authority could not go beyond it. The demand was also held unsustainable on revenue-neutrality grounds, as any duty paid by the assessee would have been available as Modvat credit to the sister unit, leaving no real revenue gain. On these combined grounds, the impugned order was set aside and the assessee's appeal was allowed. en-us Fri, 28 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2855 A duty demand based on a valuation method not proposed in the show cause notice could not be sustained, because the notice defined the basis of levy and recovery and the authority could not go beyond it. The demand was also held unsustainable on revenue-neutrality grounds, as any duty paid by the assessee would have been available as Modvat credit to the sister unit, leaving no real revenue gain. On these combined grounds, the impugned order was set aside and the assessee's appeal was allowed. Case-Laws Central Excise Fri, 28 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2855