https://www.taxtmi.com/caselaws?id=52452 The Tribunal upheld the Commissioner (Appeals)' decision that the purified keora water should be classified under Heading 33.01 of the Central Excise Tariff, not Heading 33.03 as contended by the Revenue. It was found that the show cause notices specifically mentioned the classification under Heading 33.01, and introducing a new classification under 33.03 during the appeal stage was not permissible. The Tribunal emphasized that a new case cannot be introduced without proper notice, leading to the rejection of both appeals by the Revenue. en-us Mon, 03 Nov 2003 00:00:00 +0530 Wed, 06 Oct 2010 09:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52452 The Tribunal upheld the Commissioner (Appeals)' decision that the purified keora water should be classified under Heading 33.01 of the Central Excise Tariff, not Heading 33.03 as contended by the Revenue. It was found that the show cause notices specifically mentioned the classification under Heading 33.01, and introducing a new classification under 33.03 during the appeal stage was not permissible. The Tribunal emphasized that a new case cannot be introduced without proper notice, leading to the rejection of both appeals by the Revenue. Case-Laws Central Excise Mon, 03 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52452