https://www.taxtmi.com/caselaws?id=82735 Approval of a classification list under the Central Excise Rules is a quasi-judicial function requiring enquiry, application of mind, and a reasoned order. Where an assessee disputes excisability and files the classification list under protest, the proper officer must follow the prescribed procedure, consider the relevant material, and deal with the protest before granting approval. Because the Assistant Collector did not follow that procedure before approving the classification of the waste and scrap, the approval could not be sustained. The impugned order was set aside and the matter was remanded for fresh consideration after following the prescribed procedure and giving the assessee a full opportunity to be heard. en-us Fri, 04 Oct 1991 00:00:00 +0530 Thu, 07 Jul 2011 10:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82735 Approval of a classification list under the Central Excise Rules is a quasi-judicial function requiring enquiry, application of mind, and a reasoned order. Where an assessee disputes excisability and files the classification list under protest, the proper officer must follow the prescribed procedure, consider the relevant material, and deal with the protest before granting approval. Because the Assistant Collector did not follow that procedure before approving the classification of the waste and scrap, the approval could not be sustained. The impugned order was set aside and the matter was remanded for fresh consideration after following the prescribed procedure and giving the assessee a full opportunity to be heard. Case-Laws Central Excise Fri, 04 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82735