https://www.taxtmi.com/caselaws?id=126666 Duty demand, fine and penalties cannot be sustained where the show-cause notice did not propose classification of shikakai powder under Heading 3305.90. The omission went to the root of liability because the assessee was never put on notice that the demand would be worked out on that classification basis, and confirmation of duty on that footing for the normal period was therefore invalid. As the demand itself failed on this ground, the consequential fine and penalties founded on the same classification also could not survive. The rectification modified the earlier order and granted complete relief by deleting the duty demand and related penalties. en-us Wed, 27 May 2009 00:00:00 +0530 Tue, 04 Dec 2012 14:44:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126666 Duty demand, fine and penalties cannot be sustained where the show-cause notice did not propose classification of shikakai powder under Heading 3305.90. The omission went to the root of liability because the assessee was never put on notice that the demand would be worked out on that classification basis, and confirmation of duty on that footing for the normal period was therefore invalid. As the demand itself failed on this ground, the consequential fine and penalties founded on the same classification also could not survive. The rectification modified the earlier order and granted complete relief by deleting the duty demand and related penalties. Case-Laws Central Excise Wed, 27 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126666