https://www.taxtmi.com/caselaws?id=80449 Rigid polyurethane foam in bun-like block form was treated as primary form under sub-heading 3909.60 because its irregular top surface and non-uniform thickness meant it was not a block of regular geometric shape under heading 39.21. Duty demands raised on RT-12 assessments were procedurally unsustainable without a prior show cause notice, as recovery of short-levy or non-levy requires statutory notice and a post-facto notice cannot cure the defect. The classification issue was decided against the assessee, while the demands made without notice were set aside. en-us Thu, 08 Mar 1990 00:00:00 +0530 Thu, 16 Jun 2011 18:29:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80449 Rigid polyurethane foam in bun-like block form was treated as primary form under sub-heading 3909.60 because its irregular top surface and non-uniform thickness meant it was not a block of regular geometric shape under heading 39.21. Duty demands raised on RT-12 assessments were procedurally unsustainable without a prior show cause notice, as recovery of short-levy or non-levy requires statutory notice and a post-facto notice cannot cure the defect. The classification issue was decided against the assessee, while the demands made without notice were set aside. Case-Laws Central Excise Thu, 08 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80449