https://www.taxtmi.com/caselaws?id=50110 A de novo excise valuation demand was found unsustainable where the show cause notice proposed multiple, inconsistent bases of valuation and did not clearly specify the statutory foundation to be applied. The Tribunal held that a notice must inform the noticee with reasonable precision of the exact case to be met; a vague notice that leaves open every valuation method is invalid. It further held that an earlier remand could not justify a fresh notice contrary to Section 11A, and that the notice was also time-barred because it related to a period beyond the normal limitation period without a valid invocation of the extended period. The demand therefore failed in law. en-us Mon, 30 Oct 2000 00:00:00 +0530 Thu, 19 Aug 2010 17:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50110 A de novo excise valuation demand was found unsustainable where the show cause notice proposed multiple, inconsistent bases of valuation and did not clearly specify the statutory foundation to be applied. The Tribunal held that a notice must inform the noticee with reasonable precision of the exact case to be met; a vague notice that leaves open every valuation method is invalid. It further held that an earlier remand could not justify a fresh notice contrary to Section 11A, and that the notice was also time-barred because it related to a period beyond the normal limitation period without a valid invocation of the extended period. The demand therefore failed in law. Case-Laws Central Excise Mon, 30 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50110