Non-speaking classification order violated natural justice, so the demand was set aside and remanded for fresh hearing.

A classification and duty demand order was found unsustainable because the authorities failed to address the assessee's objections that the goods were not excisable and that the proposed tariff classification was incorrect. The order did not record clear findings on the core issues raised in reply to the show-cause notice and therefore lacked the reasoning needed to sustain the demand. That omission was treated as a violation of natural justice and made the order non-speaking. The matter was set aside and remanded to the original authority for fresh consideration, with a hearing and a detailed speaking order on all points raised by the assessee.

---

---

Issues: Whether the order of classification and duty demand was unsustainable for want of findings on the assessee's objections, and whether the matter required remand for a speaking order.

Analysis: The authorities did not deal with the assessee's objections that the goods were not excisable and that the proposed tariff classification was incorrect. The order failed to record a clear finding on the core issues raised in reply to the show-cause notice and therefore did not disclose the reasoning necessary to support the demand. Such omission amounted to violation of the principles of natural justice and rendered the order non-speaking.

Conclusion: The impugned order was set aside and the matter was remanded to the original authority for fresh consideration after granting hearing and passing a detailed speaking order on all points raised by the assessee.

---