https://www.taxtmi.com/caselaws?id=339072 A duty demand based on non-availability of invoices and a proposed value enhancement failed when that foundation collapsed. The adjudicating authority could not sustain the demand, penalty, or confiscation by switching to a different valuation method that had not been put to notice in the show cause notice. Adjudication must remain confined to the scope of the notice, and a new basis unsupported by evidence cannot be introduced at the stage of decision. The Revenue's appeal failed because no material showed that examination of all invoices would have established evasion, and mere presumption was insufficient. en-us Mon, 16 Jan 2017 00:00:00 +0530 Sat, 18 Feb 2017 12:06:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339072 A duty demand based on non-availability of invoices and a proposed value enhancement failed when that foundation collapsed. The adjudicating authority could not sustain the demand, penalty, or confiscation by switching to a different valuation method that had not been put to notice in the show cause notice. Adjudication must remain confined to the scope of the notice, and a new basis unsupported by evidence cannot be introduced at the stage of decision. The Revenue's appeal failed because no material showed that examination of all invoices would have established evasion, and mere presumption was insufficient. Case-Laws Central Excise Mon, 16 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339072