https://www.taxtmi.com/caselaws?id=120688 A duty demand under Section 11A of the Central Excise Act could not be sustained on a classification basis not proposed in the show-cause notice. The notices had proceeded on Heading 59.01, but the adjudicating authority confirmed duty on Heading 52.06/52.07 without any notice proposing that classification for the relevant period, so the revised demand was legally unsustainable. Once the duty demand failed for want of a proper notice, the penalties founded on that demand also could not survive. The impugned orders were set aside, leaving the department free to proceed afresh in accordance with law by issuing proper notices. en-us Tue, 28 Nov 2006 00:00:00 +0530 Mon, 12 Feb 2024 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120688 A duty demand under Section 11A of the Central Excise Act could not be sustained on a classification basis not proposed in the show-cause notice. The notices had proceeded on Heading 59.01, but the adjudicating authority confirmed duty on Heading 52.06/52.07 without any notice proposing that classification for the relevant period, so the revised demand was legally unsustainable. Once the duty demand failed for want of a proper notice, the penalties founded on that demand also could not survive. The impugned orders were set aside, leaving the department free to proceed afresh in accordance with law by issuing proper notices. Case-Laws Central Excise Tue, 28 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120688