https://www.taxtmi.com/caselaws?id=74261 Modification of a classification list proposed under Rule 173B(4) of the Central Excise Rules could not be made ex parte when the Assistant Collector intended to alter the fresh classification filed on a change in duty rate. The assessee had to be given notice and an opportunity of personal hearing before any such modification, failing which the action amounted to denial of natural justice. The impugned modification was therefore invalid, the order was set aside, and the matter was remanded for a de novo decision after notice and hearing to the assessee. en-us Thu, 04 Aug 1988 00:00:00 +0530 Tue, 07 Jun 2011 16:45:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74261 Modification of a classification list proposed under Rule 173B(4) of the Central Excise Rules could not be made ex parte when the Assistant Collector intended to alter the fresh classification filed on a change in duty rate. The assessee had to be given notice and an opportunity of personal hearing before any such modification, failing which the action amounted to denial of natural justice. The impugned modification was therefore invalid, the order was set aside, and the matter was remanded for a de novo decision after notice and hearing to the assessee. Case-Laws Central Excise Thu, 04 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74261