https://www.taxtmi.com/caselaws?id=109958 A duty demand cannot be sustained where the adjudicating authority confirms liability on a tariff classification different from the one specifically alleged in the show cause notice. The notice proceeded on Heading 8479, but duty was confirmed under Heading 8445, and the appellate authority set aside the demand because an assessee must be put to notice of the precise basis of classification before liability is confirmed. The tribunal followed prior authority that a demand cannot be upheld on a heading or ground not proposed in the notice, and the assessee succeeded on that issue. en-us Wed, 16 Jul 2003 00:00:00 +0530 Fri, 13 Apr 2012 12:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109958 A duty demand cannot be sustained where the adjudicating authority confirms liability on a tariff classification different from the one specifically alleged in the show cause notice. The notice proceeded on Heading 8479, but duty was confirmed under Heading 8445, and the appellate authority set aside the demand because an assessee must be put to notice of the precise basis of classification before liability is confirmed. The tribunal followed prior authority that a demand cannot be upheld on a heading or ground not proposed in the notice, and the assessee succeeded on that issue. Case-Laws Central Excise Wed, 16 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109958