Show Cause Notice in Valuation Cases Must Be Clear; No Duty Confirmation for Unmentioned Secondary Freight Deductions.

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....Valuation - scope of show cause notice (SCN) - It has been held in several cases that the SCN is not an empty formality and the same needs to be clear and unambiguous. It is not open for the Department just to seek a demand on the basis of figures supplied by the appellant by mistake - In the instant case, there was no whisper of seeking denial of deduction on secondary freight and to that extent, there is no ambiguity in the SCN and it is not open for the Department to claim confirmation of duty on account of secondary freight at this juncture. - AT....