https://www.taxtmi.com/caselaws?id=364845 CESTAT Hyderabad held that an adjudication order cannot confirm duty on a ground not contained in the show cause notice. The notice alleged valuation on the basis of related-party resale price, but it did not propose demand on the basis of additional consideration for sale. The adjudication order nevertheless treated insurance charges and the difference between loan interest and lease charges as additional consideration, which was beyond the notice. As the demand itself was unsustainable on that unnotified basis, the connected interest and penalties also failed, and the impugned order was set aside in full. en-us Wed, 01 Aug 2018 00:00:00 +0530 Thu, 13 Sep 2018 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364845 CESTAT Hyderabad held that an adjudication order cannot confirm duty on a ground not contained in the show cause notice. The notice alleged valuation on the basis of related-party resale price, but it did not propose demand on the basis of additional consideration for sale. The adjudication order nevertheless treated insurance charges and the difference between loan interest and lease charges as additional consideration, which was beyond the notice. As the demand itself was unsustainable on that unnotified basis, the connected interest and penalties also failed, and the impugned order was set aside in full. Case-Laws Central Excise Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364845