https://www.taxtmi.com/caselaws?id=96974 An adjudication order cannot sustain a new classification basis that was neither proposed in the show cause notice nor in the corrigendum, because deciding on an unnotified ground deprives the assessee of a fair opportunity to defend. The order was set aside for having travelled beyond the notice, and the matter was remanded for de novo adjudication after giving the assessee an opportunity to meet the proposed case. en-us Tue, 02 May 2000 00:00:00 +0530 Fri, 13 Jan 2012 15:00:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96974 An adjudication order cannot sustain a new classification basis that was neither proposed in the show cause notice nor in the corrigendum, because deciding on an unnotified ground deprives the assessee of a fair opportunity to defend. The order was set aside for having travelled beyond the notice, and the matter was remanded for de novo adjudication after giving the assessee an opportunity to meet the proposed case. Case-Laws Central Excise Tue, 02 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96974