https://www.taxtmi.com/caselaws?id=46229 A classification dispute was found to have proceeded on shifting Revenue bases across the show-cause notice and appellate stages, leaving the assessee without a fair opportunity to meet a consistent case. The matter was therefore remitted for fresh adjudication, with liberty to issue a new show-cause notice stating the classification case precisely and consistently and to allow response and evidence. On remand, the assessee was directed not to raise limitation. The impugned classification decision was set aside and the dispute sent back for reconsideration on a properly framed basis. en-us Wed, 10 Apr 2002 00:00:00 +0530 Fri, 16 Jul 2010 15:51:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46229 A classification dispute was found to have proceeded on shifting Revenue bases across the show-cause notice and appellate stages, leaving the assessee without a fair opportunity to meet a consistent case. The matter was therefore remitted for fresh adjudication, with liberty to issue a new show-cause notice stating the classification case precisely and consistently and to allow response and evidence. On remand, the assessee was directed not to raise limitation. The impugned classification decision was set aside and the dispute sent back for reconsideration on a properly framed basis. Case-Laws Customs Wed, 10 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46229