https://www.taxtmi.com/caselaws?id=462265 CESTAT Kolkata set aside the differential duty demand confirmed under Rule 4 of the Valuation Rules. The adjudicating authority invoked Rule 4 to confirm the duty demand, but this provision was never mentioned in the original Show Cause Notice dated 18.12.2008. The Tribunal relied on SC precedents in Hindustan Polymers and Ballarpur Industries, which established that SCN forms the foundation of any demand and authorities cannot invoke provisions not originally proposed in the notice. Since Rule 4 was not referenced in the SCN, the demand could not be sustained. The appeal was allowed and demand set aside. en-us Mon, 17 Dec 2018 00:00:00 +0530 Fri, 06 Jun 2025 19:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462265 CESTAT Kolkata set aside the differential duty demand confirmed under Rule 4 of the Valuation Rules. The adjudicating authority invoked Rule 4 to confirm the duty demand, but this provision was never mentioned in the original Show Cause Notice dated 18.12.2008. The Tribunal relied on SC precedents in Hindustan Polymers and Ballarpur Industries, which established that SCN forms the foundation of any demand and authorities cannot invoke provisions not originally proposed in the notice. Since Rule 4 was not referenced in the SCN, the demand could not be sustained. The appeal was allowed and demand set aside. Case-Laws Central Excise Mon, 17 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462265