https://www.taxtmi.com/caselaws?id=270407 An adjudicatory order on tariff classification cannot exceed the allegations in the show-cause notice; where the first appellate authority classified goods under a heading not covered by the notice, the classification was held unsustainable. Because the merits had not been finally examined within the proper scope of the notice and the challenge to the adjudicating authority's findings remained unresolved, the matter required reconsideration. The order was therefore set aside and the case remanded for fresh adjudication within the confines of the show-cause notice, in compliance with natural justice and with liberty to adduce evidence. en-us Tue, 13 Oct 2015 00:00:00 +0530 Wed, 06 Jan 2016 09:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270407 An adjudicatory order on tariff classification cannot exceed the allegations in the show-cause notice; where the first appellate authority classified goods under a heading not covered by the notice, the classification was held unsustainable. Because the merits had not been finally examined within the proper scope of the notice and the challenge to the adjudicating authority's findings remained unresolved, the matter required reconsideration. The order was therefore set aside and the case remanded for fresh adjudication within the confines of the show-cause notice, in compliance with natural justice and with liberty to adduce evidence. Case-Laws Central Excise Tue, 13 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270407