https://www.taxtmi.com/caselaws?id=182538 An adjudicating authority cannot confirm duty, penalties or related penal consequences on a valuation basis not set out in the show cause notice. Here, the notice alleged undervaluation on the basis of seized records and specified methodology, but the authority rejected that case and adopted a new approach based on cost of production and fictitious income considerations outside the pleadings; the demand and penalties were therefore unsustainable. Confiscation of seized cash and goods also failed because there was no proven clandestine removal, no reliable excess stock quantification, and no established link between the cash and any proved evasion, so the confiscation order could not stand. en-us Mon, 30 Nov 2009 00:00:00 +0530 Thu, 12 May 2016 18:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182538 An adjudicating authority cannot confirm duty, penalties or related penal consequences on a valuation basis not set out in the show cause notice. Here, the notice alleged undervaluation on the basis of seized records and specified methodology, but the authority rejected that case and adopted a new approach based on cost of production and fictitious income considerations outside the pleadings; the demand and penalties were therefore unsustainable. Confiscation of seized cash and goods also failed because there was no proven clandestine removal, no reliable excess stock quantification, and no established link between the cash and any proved evasion, so the confiscation order could not stand. Case-Laws Central Excise Mon, 30 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182538