https://www.taxtmi.com/caselaws?id=44458 A duty demand cannot extend beyond the period covered by the show cause notice, because doing so denies the assessee a fair opportunity to meet the liability and violates natural justice. The text also states that the earlier trade notice and tariff advice were binding on the department in relation to impure carbon dioxide not conforming to marketable grade or ISI specifications, and that where classification remained doubtful and two interpretations were possible, the construction favourable to the assessee had to prevail. On that basis, the departmental demand was not sustainable and the assessee's relief was restored. en-us Tue, 04 Feb 1997 00:00:00 +0530 Mon, 07 Jul 2014 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44458 A duty demand cannot extend beyond the period covered by the show cause notice, because doing so denies the assessee a fair opportunity to meet the liability and violates natural justice. The text also states that the earlier trade notice and tariff advice were binding on the department in relation to impure carbon dioxide not conforming to marketable grade or ISI specifications, and that where classification remained doubtful and two interpretations were possible, the construction favourable to the assessee had to prevail. On that basis, the departmental demand was not sustainable and the assessee's relief was restored. Case-Laws Central Excise Tue, 04 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44458