https://www.taxtmi.com/caselaws?id=82442 Classification of goods could not be sustained where the adjudication proceeded on a tariff entry different from the one specified in the show cause notice. The notice proposed classification under sub-heading 7326.90, but the order relied on Chapter 84, sub-heading 8416, while also rejecting classification under 7307.10. Since an assessee must be informed of the precise ground for adverse action and given a fair opportunity to meet it, the deviation from the notice vitiated the adjudication. The lower orders were set aside and the matter was remanded for fresh decision after hearing the assessee and allowing evidence. en-us Mon, 23 Mar 1992 00:00:00 +0530 Tue, 05 Jul 2011 11:38:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82442 Classification of goods could not be sustained where the adjudication proceeded on a tariff entry different from the one specified in the show cause notice. The notice proposed classification under sub-heading 7326.90, but the order relied on Chapter 84, sub-heading 8416, while also rejecting classification under 7307.10. Since an assessee must be informed of the precise ground for adverse action and given a fair opportunity to meet it, the deviation from the notice vitiated the adjudication. The lower orders were set aside and the matter was remanded for fresh decision after hearing the assessee and allowing evidence. Case-Laws Central Excise Mon, 23 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82442