https://www.taxtmi.com/caselaws?id=45238 A classification order is vulnerable where the show cause notice proposes one tariff heading but the adjudicating authority relies on a different classification without giving the assessee notice and an opportunity to meet that basis. In a classification dispute, liability cannot be determined on a ground not put to the assessee in the notice, as this breaches natural justice. The challenge based on the circular under Section 37B of the Central Excise Act was not finally decided. The order was quashed and the matter remitted for fresh adjudication. en-us Mon, 04 Jan 1999 00:00:00 +0530 Fri, 09 Jul 2010 13:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45238 A classification order is vulnerable where the show cause notice proposes one tariff heading but the adjudicating authority relies on a different classification without giving the assessee notice and an opportunity to meet that basis. In a classification dispute, liability cannot be determined on a ground not put to the assessee in the notice, as this breaches natural justice. The challenge based on the circular under Section 37B of the Central Excise Act was not finally decided. The order was quashed and the matter remitted for fresh adjudication. Case-Laws Central Excise Mon, 04 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45238