https://www.taxtmi.com/caselaws?id=90701 An adjudication based on a product classification not alleged in the show cause notice, and not disclosed to the noticee before the personal hearing, breaches natural justice because the assessee is denied an opportunity to rebut the basis of decision. The order-in-original was therefore set aside and the matter remanded to the original authority for fresh consideration. An adjudication that travels beyond the notice and rests on an undisclosed ground or classification is vitiated and cannot be sustained without proper opportunity of defence. en-us Mon, 18 Jan 1999 00:00:00 +0530 Mon, 10 Oct 2011 18:24:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90701 An adjudication based on a product classification not alleged in the show cause notice, and not disclosed to the noticee before the personal hearing, breaches natural justice because the assessee is denied an opportunity to rebut the basis of decision. The order-in-original was therefore set aside and the matter remanded to the original authority for fresh consideration. An adjudication that travels beyond the notice and rests on an undisclosed ground or classification is vitiated and cannot be sustained without proper opportunity of defence. Case-Laws Central Excise Mon, 18 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90701