https://www.taxtmi.com/caselaws?id=438213 An adjudicating authority in remand proceedings cannot sustain a demand on a new classification that was not proposed in the show cause notice. Here, the remand was limited to determining the correct classification under Heading 5907 after considering Chapter Note 5(c) to Chapter 59, but the authority shifted the goods to Chapter 54 without notice to the assessee. That new basis was beyond the notice and beyond the remand directions, and the appellate authority merely affirmed it mechanically. The classification adopted in the impugned order was therefore unsustainable, and the demand founded on it was set aside in favour of the assessee. en-us Tue, 28 Feb 2023 00:00:00 +0530 Fri, 26 May 2023 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438213 An adjudicating authority in remand proceedings cannot sustain a demand on a new classification that was not proposed in the show cause notice. Here, the remand was limited to determining the correct classification under Heading 5907 after considering Chapter Note 5(c) to Chapter 59, but the authority shifted the goods to Chapter 54 without notice to the assessee. That new basis was beyond the notice and beyond the remand directions, and the appellate authority merely affirmed it mechanically. The classification adopted in the impugned order was therefore unsustainable, and the demand founded on it was set aside in favour of the assessee. Case-Laws Central Excise Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438213