2007 (2) TMI 402

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....i Rao, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appellants were engaged in the manufacture of "P or P medicines". For the period 1992-93 to 1996-97 (upto September 1996), the assessments were kept provisional on account of the fact that the exact quanta of permissible deduction of freight, cash discount etc. from assessable value were not known at the time of cle....

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....basis, the total amount of differential duty payable for the above period worked out to Rs.  13,16,071.25. In a show cause notice dated 12-9-2000, the jurisdictional Dy. Commissioner proposed to finalize the provisional assessments under sub-rule (5) of Rule 9B on the above basis and to recover the above amount of duty from the assessee. After considering the submissions of the assessee, the ....

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....nsidering their submissions, we have to accept the contention of the appellants that the lower appellate authority  travelled beyond the scope of the SCN to hold in favour of the Revenue. The SCN had worked out the amounts of differential duty payable by the assessee for each financial year comprised in the period of dispute and had, accordingly, proposed to finalize the assessments and to de....