https://www.taxtmi.com/caselaws?id=53351 Departmental circulars and instructions bind the revenue so long as they remain operative, and duty demand cannot be sustained where the assessee adopted valuation and payment methods in line with the then-prevailing directions, even if the department later revised its view. The commentary also notes that appellate orders may be set aside where they travel beyond the scope of the show cause notice, because such deviation vitiates the adjudication. On that reasoning, the duty demand and consequential confirmation were treated as unsustainable, and the assessee's challenge succeeded. en-us Wed, 30 Jun 2004 00:00:00 +0530 Tue, 12 Oct 2010 17:18:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53351 Departmental circulars and instructions bind the revenue so long as they remain operative, and duty demand cannot be sustained where the assessee adopted valuation and payment methods in line with the then-prevailing directions, even if the department later revised its view. The commentary also notes that appellate orders may be set aside where they travel beyond the scope of the show cause notice, because such deviation vitiates the adjudication. On that reasoning, the duty demand and consequential confirmation were treated as unsustainable, and the assessee's challenge succeeded. Case-Laws Central Excise Wed, 30 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53351