https://www.taxtmi.com/caselaws?id=92096 An adjudication cannot sustain a new classification finding if the show cause notice proposed duty only on exhaustion of an exemption limit under one chapter heading and did not seek reclassification. Here, the notice alleged that clearances under one heading had crossed the exemption threshold, but the order-in-original shifted to a different basis by classifying solar cooker parts under Chapter 70 and demanding duty on that footing. The lower appellate authority was correct that the adjudication travelled beyond the notice, so the classification finding could not be upheld and the Revenue's appeal failed. en-us Mon, 05 Apr 1999 00:00:00 +0530 Mon, 24 Oct 2011 15:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92096 An adjudication cannot sustain a new classification finding if the show cause notice proposed duty only on exhaustion of an exemption limit under one chapter heading and did not seek reclassification. Here, the notice alleged that clearances under one heading had crossed the exemption threshold, but the order-in-original shifted to a different basis by classifying solar cooker parts under Chapter 70 and demanding duty on that footing. The lower appellate authority was correct that the adjudication travelled beyond the notice, so the classification finding could not be upheld and the Revenue's appeal failed. Case-Laws Central Excise Mon, 05 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92096