Adjudication beyond the show cause notice is unsustainable when a new classification basis is introduced without opportunity to defend.

An adjudication order cannot sustain a new classification basis that was neither proposed in the show cause notice nor in the corrigendum, because deciding on an unnotified ground deprives the assessee of a fair opportunity to defend. The order was set aside for having travelled beyond the notice, and the matter was remanded for de novo adjudication after giving the assessee an opportunity to meet the proposed case.

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Issues: Whether the adjudication order was vitiated for travelling beyond the scope of the show cause notice and corrigendum by introducing a new classification without notice or opportunity to contest.

Analysis: The classification sub-heading finally adopted in adjudication was neither proposed in the original show cause notice nor in the corrigendum. The assessee was not given any opportunity to meet that basis of classification. An adjudication that proceeds on a ground not put to notice cannot be sustained, as it denies a fair opportunity of defence.

Conclusion: The order was set aside as having travelled beyond the show cause notice, and the matter was remanded for de novo adjudication after affording the assessee an opportunity to present its defence.

Ratio Decidendi: An adjudication order cannot introduce and rely upon a classification or ground not contained in the show cause notice without first giving the affected party notice and an opportunity to meet that case.

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