https://www.taxtmi.com/caselaws?id=89995 Where a show cause notice had already been issued for differential duty, acceptance of the assessee's classification under Chapter 39 did not require a fresh notice merely because the adjudicating authority then examined the applicability of Notification No. 14/92 to determine the effective duty rate. The notification issue remained open, and the lower appellate authority had not finally decided entitlement under any particular serial entry. The matter was remanded for reconsideration of the notification benefit after giving the assessee an opportunity of hearing. en-us Thu, 25 Feb 1999 00:00:00 +0530 Sat, 01 Oct 2011 16:47:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89995 Where a show cause notice had already been issued for differential duty, acceptance of the assessee's classification under Chapter 39 did not require a fresh notice merely because the adjudicating authority then examined the applicability of Notification No. 14/92 to determine the effective duty rate. The notification issue remained open, and the lower appellate authority had not finally decided entitlement under any particular serial entry. The matter was remanded for reconsideration of the notification benefit after giving the assessee an opportunity of hearing. Case-Laws Central Excise Thu, 25 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89995