https://www.taxtmi.com/caselaws?id=338494 A duty demand and penalty based on alleged suppressed production could not be sustained when the adjudicating authority discarded the estimation method stated in the show cause notice and applied a new formula based on raw material consumption. The assessee had not been put to notice that this alternative basis would be used, so the revised computation introduced a fresh foundation beyond the scope of the notice. Even where material suggested clandestine clearances, the adjudication could not travel outside the notice in quantifying liability. The demand and penalty were therefore set aside in favour of the assessee. en-us Wed, 04 Jan 2017 00:00:00 +0530 Thu, 24 Aug 2017 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338494 A duty demand and penalty based on alleged suppressed production could not be sustained when the adjudicating authority discarded the estimation method stated in the show cause notice and applied a new formula based on raw material consumption. The assessee had not been put to notice that this alternative basis would be used, so the revised computation introduced a fresh foundation beyond the scope of the notice. Even where material suggested clandestine clearances, the adjudication could not travel outside the notice in quantifying liability. The demand and penalty were therefore set aside in favour of the assessee. Case-Laws Central Excise Wed, 04 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338494