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2017 (2) TMI 772 - AT - Central ExciseValidity of impugned order passed by adjudicating Commissioner - The appeal contends that the adjudicating Commissioner had erroneously applied the finding in the finalisation of provisional assessment to the valuation of goods in the impugned order and that, instead of sample, all the invoices should have been verified. Held that: - Once the foundation of the proposed enhancement in value loses validity, a fresh value using another method that was not proposed in the notice can be adopted only at peril to the correctness of the proceedings. It is well settled that adjudication orders cannot travel beyond the notice - Revenue has not adduced any evidence to support the contention that scrutiny of all invoices would have unearthed evasion of duty. That is a mere presumption and, hence, not tenable - appeal dismissed.
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