https://www.taxtmi.com/caselaws?id=358840 The Tribunal emphasized the importance of adhering to issues raised in the show cause notice and limitations on authorities to go beyond its scope. The judgment set aside the impugned order, citing precedents that authorities cannot classify products under headings not mentioned in the notice. Referring to a Supreme Court case, it clarified the invocation of the extended period of limitation in show cause notices. The matter was remanded for fresh consideration due to lower authorities disregarding the notice, stressing the need to address classification aspects raised by the appellant. en-us Tue, 03 Apr 2018 00:00:00 +0530 Fri, 20 Apr 2018 05:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358840 The Tribunal emphasized the importance of adhering to issues raised in the show cause notice and limitations on authorities to go beyond its scope. The judgment set aside the impugned order, citing precedents that authorities cannot classify products under headings not mentioned in the notice. Referring to a Supreme Court case, it clarified the invocation of the extended period of limitation in show cause notices. The matter was remanded for fresh consideration due to lower authorities disregarding the notice, stressing the need to address classification aspects raised by the appellant. Case-Laws Central Excise Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358840