https://www.taxtmi.com/caselaws?id=80214 The Tribunal allowed the appeal, setting aside both demands for duty. It emphasized the necessity of proper procedures such as show cause notices and personal hearings in excise duty matters. The reclassification of MW I wire without a show cause notice was deemed ineffective, and demands for duty prior to the notice date were held unenforceable. The Tribunal distinguished the case from previous precedents based on the functional utility of the wire in welding processes, leaving the classification issue unresolved. en-us Wed, 27 Jan 1988 00:00:00 +0530 Wed, 15 Jun 2011 14:53:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80214 The Tribunal allowed the appeal, setting aside both demands for duty. It emphasized the necessity of proper procedures such as show cause notices and personal hearings in excise duty matters. The reclassification of MW I wire without a show cause notice was deemed ineffective, and demands for duty prior to the notice date were held unenforceable. The Tribunal distinguished the case from previous precedents based on the functional utility of the wire in welding processes, leaving the classification issue unresolved. Case-Laws Central Excise Wed, 27 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80214