https://www.taxtmi.com/caselaws?id=167007 Duty and penalty proceedings cannot stand where the show cause notice relies on literature or other material that was not supplied for inspection, because the assessee is denied a fair opportunity to ? No, avoid non-English. The assessee is denied a fair opportunity to answer the case. They also cannot be sustained when the adjudication order introduces new grounds, such as product features or third-party classifications, that were not set out in the notice. The operative rule is that the notice must disclose the material basis of the allegation and the decision must remain confined to the stated grounds. On both counts, the demand and penalty were set aside. en-us Tue, 08 May 1984 00:00:00 +0530 Wed, 03 Dec 2014 12:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167007 Duty and penalty proceedings cannot stand where the show cause notice relies on literature or other material that was not supplied for inspection, because the assessee is denied a fair opportunity to ? No, avoid non-English. The assessee is denied a fair opportunity to answer the case. They also cannot be sustained when the adjudication order introduces new grounds, such as product features or third-party classifications, that were not set out in the notice. The operative rule is that the notice must disclose the material basis of the allegation and the decision must remain confined to the stated grounds. On both counts, the demand and penalty were set aside. Case-Laws Central Excise Tue, 08 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167007