https://www.taxtmi.com/caselaws?id=72267 Central excise liability for alleged unassembled metal containers requires independent inquiry and reliable evidence establishing the goods' true identity and excisability. An audit objection alone does not displace an earlier departmental classification of cleared goods as cut-to-size sheets. Where the record does not establish that the goods were unassembled containers, and the claim that they were unfinished sheets intended for further manufacture remains unanswered, the duty demand cannot be sustained. Failure to involve the assessee in departmental inquiries also breaches natural justice. The demand was quashed, and the lower authorities' orders were set aside. en-us Fri, 21 Mar 1986 00:00:00 +0530 Mon, 16 May 2011 16:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72267 Central excise liability for alleged unassembled metal containers requires independent inquiry and reliable evidence establishing the goods' true identity and excisability. An audit objection alone does not displace an earlier departmental classification of cleared goods as cut-to-size sheets. Where the record does not establish that the goods were unassembled containers, and the claim that they were unfinished sheets intended for further manufacture remains unanswered, the duty demand cannot be sustained. Failure to involve the assessee in departmental inquiries also breaches natural justice. The demand was quashed, and the lower authorities' orders were set aside. Case-Laws Central Excise Fri, 21 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72267