https://www.taxtmi.com/caselaws?id=201954 A demand confirmed on a tariff classification not proposed in the show cause notice was held prima facie unsustainable, because the notice is the foundation of any excise demand and must put the assessee to notice of the exact classification relied on. The adjudication order had shifted to a different heading without prior notice, creating a material mismatch between the demand notice and the confirmation order. On that basis, a strong prima facie case was found against the differential duty and interest, and waiver of pre-deposit was granted with recovery of the adjudged dues stayed pending appeal. en-us Mon, 28 Jun 2010 00:00:00 +0530 Wed, 02 Feb 2011 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201954 A demand confirmed on a tariff classification not proposed in the show cause notice was held prima facie unsustainable, because the notice is the foundation of any excise demand and must put the assessee to notice of the exact classification relied on. The adjudication order had shifted to a different heading without prior notice, creating a material mismatch between the demand notice and the confirmation order. On that basis, a strong prima facie case was found against the differential duty and interest, and waiver of pre-deposit was granted with recovery of the adjudged dues stayed pending appeal. Case-Laws Customs Mon, 28 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201954