https://www.taxtmi.com/caselaws?id=784819 Absence of an express classification in a show-cause notice vitiates the authority to demand excise duty because classification and identification of excisable goods are jurisdictional facts necessary to levy duty; without stating the classification and corresponding rate the notice is defective, rendering subsequent adjudication invalid. The reasoning rests on the principle that levy must begin with identification of excisable goods and the rate determined by their classification under the applicable schedule, and therefore proceedings founded on a notice lacking that jurisdictional fact cannot sustain a demand and must be quashed. en-us Tue, 18 Nov 2025 00:00:00 +0530 Tue, 13 Jan 2026 08:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784819 Absence of an express classification in a show-cause notice vitiates the authority to demand excise duty because classification and identification of excisable goods are jurisdictional facts necessary to levy duty; without stating the classification and corresponding rate the notice is defective, rendering subsequent adjudication invalid. The reasoning rests on the principle that levy must begin with identification of excisable goods and the rate determined by their classification under the applicable schedule, and therefore proceedings founded on a notice lacking that jurisdictional fact cannot sustain a demand and must be quashed. Case-Laws Central Excise Tue, 18 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784819