https://www.taxtmi.com/caselaws?id=102976 The Revenue could not sustain an appeal on a classification ground that was never raised in the show cause notice, because the notice proceeded only on alleged non-fulfilment of the conditions of Notification No. 162/86-C.E. The appellate attempt to introduce a new case that the goods were tipper bodies classifiable under Heading 87.07 was outside the original basis of demand. A party cannot build a fresh case at the appellate stage on a ground not alleged in the notice, so the new classification issue was not entertainable and the appeal failed. en-us Thu, 30 Mar 2000 00:00:00 +0530 Fri, 17 Feb 2012 12:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102976 The Revenue could not sustain an appeal on a classification ground that was never raised in the show cause notice, because the notice proceeded only on alleged non-fulfilment of the conditions of Notification No. 162/86-C.E. The appellate attempt to introduce a new case that the goods were tipper bodies classifiable under Heading 87.07 was outside the original basis of demand. A party cannot build a fresh case at the appellate stage on a ground not alleged in the notice, so the new classification issue was not entertainable and the appeal failed. Case-Laws Central Excise Thu, 30 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102976