https://www.taxtmi.com/caselaws?id=326727 A show cause notice forms the foundation for duty demand proceedings, so the adjudicating authority cannot decide a classification case on a basis not alleged in the notice without issuing a fresh notice. Because the notices here proceeded only on Chapter Heading 4016.99, the Tribunal could not introduce Chapter Heading 8448.00 for the first time. However, the dispute between Chapter Headings 4009.99 and 4016.99 remained unresolved, so the matter was restored for adjudication only on that limited classification question. en-us Thu, 25 Feb 2016 00:00:00 +0530 Sat, 15 Oct 2016 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326727 A show cause notice forms the foundation for duty demand proceedings, so the adjudicating authority cannot decide a classification case on a basis not alleged in the notice without issuing a fresh notice. Because the notices here proceeded only on Chapter Heading 4016.99, the Tribunal could not introduce Chapter Heading 8448.00 for the first time. However, the dispute between Chapter Headings 4009.99 and 4016.99 remained unresolved, so the matter was restored for adjudication only on that limited classification question. Case-Laws Central Excise Thu, 25 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326727