https://www.taxtmi.com/caselaws?id=104948 Duty recovery cannot be pursued on a classification not proposed in the show cause notice; where the demand was confirmed under Heading 84.48 although the notice proposed Heading 40.16, the applicants established a strong prima facie case that the confirmed demand was not sustainable on that basis. Waiver of pre-deposit was therefore granted and recovery of the duty stayed pending disposal of the appeal. No final ruling was given on the merits of the classification dispute. en-us Mon, 29 Jul 2002 00:00:00 +0530 Thu, 01 Mar 2012 18:22:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104948 Duty recovery cannot be pursued on a classification not proposed in the show cause notice; where the demand was confirmed under Heading 84.48 although the notice proposed Heading 40.16, the applicants established a strong prima facie case that the confirmed demand was not sustainable on that basis. Waiver of pre-deposit was therefore granted and recovery of the duty stayed pending disposal of the appeal. No final ruling was given on the merits of the classification dispute. Case-Laws Central Excise Mon, 29 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104948