Levy not specified in SCN cannot be levied by Settlement Commission

SCN only speaks of three components of duty, i.e., BCD, CVD and SAD. The Settlement Commission, while, giving relief to the appellant, vis-a-vis, SAD has by way of settlement imposed ADE upon it, for the reasons given in the impugned order.

 ADE could not have been imposed on the appellant, which, admittedly, did not form part of SCN. The approach adopted by the Settlement Commission resulted in making matters worse for the appellant.

Settlement Commission could not have crossed the periph

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