https://www.taxtmi.com/caselaws?id=165977 A duty demand is invalid where the show cause notice does not specifically identify the goods and legal basis for the levy sought to be recovered. The notice in this matter referred to piston rod assemblies, yet adjudication proceeded on pistons without any valid notice covering that liability, and the defect was not cured by the order-in-original. The proceeding was also unsustainable because the notice invoked Rule 9(2) while adjudication proceeded on a different limitation footing under Rule 10. An adjudication cannot rest on a basis not disclosed in the notice. en-us Tue, 08 Feb 1983 00:00:00 +0530 Fri, 22 Aug 2014 11:20:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165977 A duty demand is invalid where the show cause notice does not specifically identify the goods and legal basis for the levy sought to be recovered. The notice in this matter referred to piston rod assemblies, yet adjudication proceeded on pistons without any valid notice covering that liability, and the defect was not cured by the order-in-original. The proceeding was also unsustainable because the notice invoked Rule 9(2) while adjudication proceeded on a different limitation footing under Rule 10. An adjudication cannot rest on a basis not disclosed in the notice. Case-Laws Central Excise Tue, 08 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165977