Show cause notice limits adjudication: a duty demand cannot rest on an unnotified classification ground, so remand was justified.

An adjudicating authority cannot sustain a classification or duty demand on a ground not alleged in the show cause notice, because the assessee must receive a fair opportunity to meet the case against it. Where the order departs from the notice and relies on an unnotified basis, the defect goes to the root of the adjudication and the demand cannot stand. In these circumstances, remand for fresh adjudication is justified so the matter can be decided in accordance with law on a proper notice-based footing.

---

---

Issues: Whether the adjudicating authority could sustain a classification and duty demand on a ground not alleged in the show cause notice, and whether the matter was liable to be remanded for fresh adjudication.

Analysis: The demand notice proposed duty under sub-heading 5805.13, but the Assistant Collector proceeded to classify the goods under Chapter 52, a basis not put to notice. A quasi-judicial order cannot travel beyond the allegations in the notice, because the assessee must have a fair opportunity to meet the case against it. Since the departure from the notice resulted in denial of opportunity, the defect went to the root of the adjudication. In these circumstances, the objection to remand was rejected and the matter was sent back for a fresh decision in accordance with law.

Conclusion: The order could not be sustained on a ground outside the show cause notice, and remand for fresh adjudication was justified.

---