https://www.taxtmi.com/caselaws?id=80118 A duty demand cannot be sustained for the entire period where the original show cause notice proposed only reclassification and did not seek recovery of duty, because duty can arise only through Section 11-A of the Central Excises & Salt Act, 1944. The appellate authority had already limited the demand to six months from service of the memorandum of appeal, and that restriction was not challenged by the respondent. On those facts, there was no basis to expand the demand to the longer period claimed, and the appeal failed. en-us Wed, 24 Jun 1987 00:00:00 +0530 Tue, 14 Jun 2011 18:31:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80118 A duty demand cannot be sustained for the entire period where the original show cause notice proposed only reclassification and did not seek recovery of duty, because duty can arise only through Section 11-A of the Central Excises & Salt Act, 1944. The appellate authority had already limited the demand to six months from service of the memorandum of appeal, and that restriction was not challenged by the respondent. On those facts, there was no basis to expand the demand to the longer period claimed, and the appeal failed. Case-Laws Central Excise Wed, 24 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80118