https://www.taxtmi.com/caselaws?id=50016 Demand and penalty could not be sustained where adjudication departed from the allegations in the show-cause notice. The notice alleged that low carbon high chromium ingots were wrongly accounted as M.S. ingots or alloy steel ingots, but the adjudication record itself rejected the allegation that the goods were exclusively used as ferro-alloys in stainless steel production. Once that stated basis failed, no case survived on the terms of the notice. Reclassifying the goods as stainless steel ingots under a different tariff heading introduced a new and distinct case beyond the notice, which was impermissible in law. en-us Mon, 28 Feb 2000 00:00:00 +0530 Thu, 19 Aug 2010 12:11:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50016 Demand and penalty could not be sustained where adjudication departed from the allegations in the show-cause notice. The notice alleged that low carbon high chromium ingots were wrongly accounted as M.S. ingots or alloy steel ingots, but the adjudication record itself rejected the allegation that the goods were exclusively used as ferro-alloys in stainless steel production. Once that stated basis failed, no case survived on the terms of the notice. Reclassifying the goods as stainless steel ingots under a different tariff heading introduced a new and distinct case beyond the notice, which was impermissible in law. Case-Laws Central Excise Mon, 28 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50016