https://www.taxtmi.com/caselaws?id=94067 Penalty under excise law could not be sustained where the goods had earlier been classified under the assessee's declared heading and the Department had approved the classification lists, since a different self-assessed classification by the assessee did not by itself prove intentional misdeclaration. Penalty was also unsustainable in the appeal where the show cause notice did not propose such penalty, because the adjudication could not travel beyond the notice. The penalty orders were therefore annulled. en-us Mon, 11 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 17:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94067 Penalty under excise law could not be sustained where the goods had earlier been classified under the assessee's declared heading and the Department had approved the classification lists, since a different self-assessed classification by the assessee did not by itself prove intentional misdeclaration. Penalty was also unsustainable in the appeal where the show cause notice did not propose such penalty, because the adjudication could not travel beyond the notice. The penalty orders were therefore annulled. Case-Laws Central Excise Mon, 11 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94067