https://www.taxtmi.com/caselaws?id=47461 Classification of Milk Shake Mix, Soft Serve Mix, Coffee Creamer and Cream Packed had to be determined on the merits by comparing Heading 04.04 with Heading 1901.19, as the Tribunal had not dealt with the assessee's substantive arguments; the classification issue was therefore remanded for fresh disposal. Penalty under Rule 173Q of the Central Excise Rules, 1944 could not be sustained where neither the show cause notice nor the order identified the precise clause alleged to have been contravened, because the assessee must know the exact nature of the alleged breach; the penalty was set aside. en-us Wed, 26 Oct 2005 00:00:00 +0530 Fri, 19 Sep 2025 22:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47461 Classification of Milk Shake Mix, Soft Serve Mix, Coffee Creamer and Cream Packed had to be determined on the merits by comparing Heading 04.04 with Heading 1901.19, as the Tribunal had not dealt with the assessee's substantive arguments; the classification issue was therefore remanded for fresh disposal. Penalty under Rule 173Q of the Central Excise Rules, 1944 could not be sustained where neither the show cause notice nor the order identified the precise clause alleged to have been contravened, because the assessee must know the exact nature of the alleged breach; the penalty was set aside. Case-Laws Central Excise Wed, 26 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47461