https://www.taxtmi.com/caselaws?id=92139 A demand raised on one tariff classification could not be sustained under a different tariff item without a fresh show cause notice. Limitation under Rule 9(2) read with Section 11A applied to issuance of the show cause notice, not to service of the adjudication order described as the written demand. On remand, the authority could not enhance the quantified duty and penalty unless expressly authorised by the remand order. The stated result was that the revised demand, the limitation objection, and the enhancement on remand were all rejected. en-us Mon, 28 Jun 1999 00:00:00 +0530 Mon, 27 May 2019 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92139 A demand raised on one tariff classification could not be sustained under a different tariff item without a fresh show cause notice. Limitation under Rule 9(2) read with Section 11A applied to issuance of the show cause notice, not to service of the adjudication order described as the written demand. On remand, the authority could not enhance the quantified duty and penalty unless expressly authorised by the remand order. The stated result was that the revised demand, the limitation objection, and the enhancement on remand were all rejected. Case-Laws Central Excise Mon, 28 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92139