1998 (9) TMI 309

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..... )]. The short point involved in the appeal preferred by the Revenue is whether the Order-in-Original was passed by the Assistant Collector on a ground not raised in the show cause notice. 2. Shri H.K. Jain, learned DR submitted that the respondents were manufacturing Miproten liquid and Miproten drops and in their classification list, has classified them under Chapter 30 of the Schedule to .....

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..... the time of personal hearing before the Assistant Collector, the assessee had defended the issue of applicability of notification for their samples and also sample packs; that it is apparent from these facts that the opportunity was given to the assessee to present their case for denial of the exemption under Notification 48/77. He also referred in this regard to the record of personal hearing wh .....

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..... mphlets as well as specimen trade packs and sample packs in respect of their claim that the products manufactured by them were P P medicines. It is settled law that before the benefit of a notification denied to the assessee, he has to be put on notice so that he can make an effective representation. No order can be passed on any ground which is not mentioned in the show cause notice or on the b .....

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