https://www.taxtmi.com/caselaws?id=92315 A fresh classification case could not be raised at the appellate stage when it departed from the basis of the show cause notice, because the assessee had no opportunity to meet the new tariff heading. The statutory procedure required notice before introducing a different classification theory, and the appellate record showed a new case beyond the original notice. The fresh plea was therefore not maintainable, and the appeal was dismissed. en-us Tue, 26 Oct 1999 00:00:00 +0530 Mon, 31 Oct 2011 17:16:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92315 A fresh classification case could not be raised at the appellate stage when it departed from the basis of the show cause notice, because the assessee had no opportunity to meet the new tariff heading. The statutory procedure required notice before introducing a different classification theory, and the appellate record showed a new case beyond the original notice. The fresh plea was therefore not maintainable, and the appeal was dismissed. Case-Laws Central Excise Tue, 26 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92315