https://www.taxtmi.com/caselaws?id=107282 In classification proceedings, an adjudicatory or appellate order cannot sustain a demand on a statutory basis that differs materially from the show cause notice. Here, the notices proceeded on Section Note 5(f) of Section XI of the Central Excise Tariff Act, 1985, but the appellate order relied on Section Note 5(b) and treated the processed knitted pile fabrics as ready-made articles. Introducing a new legal foundation at the appellate stage went beyond the allegations in the notice and was impermissible. The order was therefore unsustainable, and the appeals were allowed. en-us Thu, 27 Feb 2003 00:00:00 +0530 Wed, 21 Mar 2012 12:22:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107282 In classification proceedings, an adjudicatory or appellate order cannot sustain a demand on a statutory basis that differs materially from the show cause notice. Here, the notices proceeded on Section Note 5(f) of Section XI of the Central Excise Tariff Act, 1985, but the appellate order relied on Section Note 5(b) and treated the processed knitted pile fabrics as ready-made articles. Introducing a new legal foundation at the appellate stage went beyond the allegations in the notice and was impermissible. The order was therefore unsustainable, and the appeals were allowed. Case-Laws Central Excise Thu, 27 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107282