https://www.taxtmi.com/caselaws?id=125272 The appellate authority could not classify the goods under a tariff entry outside the dispute framed in the show-cause notice, because the classification controversy was limited to two competing headings. By selecting a third entry, the authority exceeded the scope of the notice and acted beyond the permissible issues. The order was therefore set aside, and the matter was remanded to the lower appellate authority for fresh decision on the classification dispute in accordance with law and the principles of natural justice. en-us Tue, 03 Feb 2009 00:00:00 +0530 Mon, 22 Oct 2012 13:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125272 The appellate authority could not classify the goods under a tariff entry outside the dispute framed in the show-cause notice, because the classification controversy was limited to two competing headings. By selecting a third entry, the authority exceeded the scope of the notice and acted beyond the permissible issues. The order was therefore set aside, and the matter was remanded to the lower appellate authority for fresh decision on the classification dispute in accordance with law and the principles of natural justice. Case-Laws Central Excise Tue, 03 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125272