https://www.taxtmi.com/caselaws?id=81755 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. en-us Mon, 06 Jan 1992 00:00:00 +0530 Tue, 28 Jun 2011 16:39:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81755 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. Case-Laws Central Excise Mon, 06 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81755