https://www.taxtmi.com/caselaws?id=53242 Adjudication and remand directions must stay within the scope of the show-cause notice; a fresh basis for valuation cannot be introduced at the appellate stage. Here, the original valuation dispute was examined against the statutory valuation scheme, a binding Board circular and settled excise valuation principles, but the remand order shifted the matter to a different redetermination basis under the Valuation Rules that had not been proposed in the notice. Because the revised calculations and de novo adjudication travelled beyond the notice, the remand order and the consequential de novo order were unsustainable, and the assessee's appeals succeeded. en-us Fri, 25 Jun 2004 00:00:00 +0530 Mon, 11 Oct 2010 17:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53242 Adjudication and remand directions must stay within the scope of the show-cause notice; a fresh basis for valuation cannot be introduced at the appellate stage. Here, the original valuation dispute was examined against the statutory valuation scheme, a binding Board circular and settled excise valuation principles, but the remand order shifted the matter to a different redetermination basis under the Valuation Rules that had not been proposed in the notice. Because the revised calculations and de novo adjudication travelled beyond the notice, the remand order and the consequential de novo order were unsustainable, and the assessee's appeals succeeded. Case-Laws Central Excise Fri, 25 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53242