https://www.taxtmi.com/caselaws?id=81499 Repeated extensions to file a reply and an unspecified request for cross-examination were treated as insufficient to establish denial of natural justice. Use of power in mixing, stirring and compressing during manufacture was found to support excisability, and the limitation objection failed where goods were removed without declaration. However, the tariff classification analysis was incomplete, with a competing claim that the goods could fall under a different item and attract exemption depending on rubber content. The adverse findings on natural justice, power use and limitation were left undisturbed, while classification and the related exemption claim were remitted for fresh determination. en-us Thu, 12 Sep 1991 00:00:00 +0530 Mon, 27 Jun 2011 11:23:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81499 Repeated extensions to file a reply and an unspecified request for cross-examination were treated as insufficient to establish denial of natural justice. Use of power in mixing, stirring and compressing during manufacture was found to support excisability, and the limitation objection failed where goods were removed without declaration. However, the tariff classification analysis was incomplete, with a competing claim that the goods could fall under a different item and attract exemption depending on rubber content. The adverse findings on natural justice, power use and limitation were left undisturbed, while classification and the related exemption claim were remitted for fresh determination. Case-Laws Central Excise Thu, 12 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81499