https://www.taxtmi.com/caselaws?id=45028 A demand cannot be sustained on a foundation different from the case set out in the notice. Where the Revenue's levy on coloured polystyrene under Tariff Item 68 failed, the Tribunal could not preserve the demand by shifting to a notional liability computed on a different tariff basis. Relief cannot be moulded on facts or classification not relied on in the show cause notice. The proper course is to set aside the demand and leave the Revenue free to proceed afresh in accordance with law on the correct basis, if so advised. en-us Thu, 19 Dec 1996 00:00:00 +0530 Tue, 14 Oct 2025 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45028 A demand cannot be sustained on a foundation different from the case set out in the notice. Where the Revenue's levy on coloured polystyrene under Tariff Item 68 failed, the Tribunal could not preserve the demand by shifting to a notional liability computed on a different tariff basis. Relief cannot be moulded on facts or classification not relied on in the show cause notice. The proper course is to set aside the demand and leave the Revenue free to proceed afresh in accordance with law on the correct basis, if so advised. Case-Laws Central Excise Thu, 19 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45028