https://www.taxtmi.com/caselaws?id=126077 A classification demand cannot be sustained on a ground not proposed in the show-cause notice, because the assessee must receive an effective opportunity to meet the basis of the proposed reassessment. Here, the adjudication proceeded under Chapter 28 even though the notices alleged a different tariff heading, so the demand was held unsustainable on that basis and the matter required reconsideration. The impugned order was set aside and the dispute was remitted for fresh adjudication after a reasonable hearing. en-us Mon, 09 Mar 2009 00:00:00 +0530 Fri, 02 Nov 2012 10:46:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126077 A classification demand cannot be sustained on a ground not proposed in the show-cause notice, because the assessee must receive an effective opportunity to meet the basis of the proposed reassessment. Here, the adjudication proceeded under Chapter 28 even though the notices alleged a different tariff heading, so the demand was held unsustainable on that basis and the matter required reconsideration. The impugned order was set aside and the dispute was remitted for fresh adjudication after a reasonable hearing. Case-Laws Central Excise Mon, 09 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126077