https://www.taxtmi.com/caselaws?id=771822 The SC/Tribunal addressed the validity of a Show Cause Notice (SCN) regarding differential excise duty on fuel adaptors. The court ruled that the Original Authority exceeded the SCN's scope by introducing new grounds not originally proposed. The tribunal found that fitting fuel adaptors to diesel cars does not constitute manufacture under the Central Excise Act. Since the appellant had already paid duty and interest, and the penalty was deleted, the demand was deemed unsustainable. The appeal was allowed, setting aside the impugned order. en-us Fri, 30 May 2025 00:00:00 +0530 Sat, 31 May 2025 08:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771822 The SC/Tribunal addressed the validity of a Show Cause Notice (SCN) regarding differential excise duty on fuel adaptors. The court ruled that the Original Authority exceeded the SCN's scope by introducing new grounds not originally proposed. The tribunal found that fitting fuel adaptors to diesel cars does not constitute manufacture under the Central Excise Act. Since the appellant had already paid duty and interest, and the penalty was deleted, the demand was deemed unsustainable. The appeal was allowed, setting aside the impugned order. Case-Laws Central Excise Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771822