https://www.taxtmi.com/caselaws?id=339328 The Tribunal set aside the Commissioner's order demanding duty based on production capacity not alleged in the show cause notice, citing precedents that orders cannot exceed notice scope. Duty demanded under rules not in force during the relevant period was also invalidated. Documents from a biased third party lacked credibility and corroboration, leading to the conclusion that duty could not be demanded based on them alone. The matter was remanded for a fresh decision with emphasis on thorough evidence scrutiny and appellant's right to present their case. en-us Tue, 08 Nov 2016 00:00:00 +0530 Tue, 21 Feb 2017 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339328 The Tribunal set aside the Commissioner's order demanding duty based on production capacity not alleged in the show cause notice, citing precedents that orders cannot exceed notice scope. Duty demanded under rules not in force during the relevant period was also invalidated. Documents from a biased third party lacked credibility and corroboration, leading to the conclusion that duty could not be demanded based on them alone. The matter was remanded for a fresh decision with emphasis on thorough evidence scrutiny and appellant's right to present their case. Case-Laws Central Excise Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339328