https://www.taxtmi.com/caselaws?id=92953 The presence of the word "MAGNUS" on packing and labels did not, on the ground alleged in the notice, establish that the product was a patent or proprietary medicament. The department was confined to the original allegation in the notice, and could not sustain the appeal by introducing the separate presence of the word "ADVENE" as a new ground. The record showed that the product bearing "ADVENE" had been classified separately, but the disputed product itself was not shown to fall within that category on the basis pleaded. The appeal therefore lacked support on the case made in the notice. en-us Fri, 16 Apr 1999 00:00:00 +0530 Mon, 07 Nov 2011 13:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92953 The presence of the word "MAGNUS" on packing and labels did not, on the ground alleged in the notice, establish that the product was a patent or proprietary medicament. The department was confined to the original allegation in the notice, and could not sustain the appeal by introducing the separate presence of the word "ADVENE" as a new ground. The record showed that the product bearing "ADVENE" had been classified separately, but the disputed product itself was not shown to fall within that category on the basis pleaded. The appeal therefore lacked support on the case made in the notice. Case-Laws Central Excise Fri, 16 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92953