https://www.taxtmi.com/caselaws?id=90797 An exemption notification could not be denied on a ground not stated in the show cause notice or fairly put to the assessee at the personal hearing, because that would deprive the assessee of a meaningful opportunity to respond. The notice had proceeded on tariff classification, but the order ed the benefit on a different basis, namely that trade packs and sample packs were not different. As the new ground was outside the notice and not properly disclosed for defence, the denial of the notification was unsustainable and the assessee succeeded. en-us Fri, 04 Sep 1998 00:00:00 +0530 Tue, 11 Oct 2011 16:09:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90797 An exemption notification could not be denied on a ground not stated in the show cause notice or fairly put to the assessee at the personal hearing, because that would deprive the assessee of a meaningful opportunity to respond. The notice had proceeded on tariff classification, but the order ed the benefit on a different basis, namely that trade packs and sample packs were not different. As the new ground was outside the notice and not properly disclosed for defence, the denial of the notification was unsustainable and the assessee succeeded. Case-Laws Central Excise Fri, 04 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90797