https://www.taxtmi.com/caselaws?id=83802 Where suppression, limitation, classification and duty liability depend on factual verification not examined by the original authority, the matter must be remanded for de novo adjudication. The approved classification lists, provisional SSI certificate, alleged disclosure to the department, earlier show-cause notice and the correct rate of duty all required fresh appraisal on evidence. The finding on extended limitation was therefore left open, and the duty classification and liability issues were returned for reconsideration with opportunity to raise all relevant pleas in accordance with natural justice. en-us Mon, 12 Dec 1994 00:00:00 +0530 Sat, 16 Jul 2011 18:43:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83802 Where suppression, limitation, classification and duty liability depend on factual verification not examined by the original authority, the matter must be remanded for de novo adjudication. The approved classification lists, provisional SSI certificate, alleged disclosure to the department, earlier show-cause notice and the correct rate of duty all required fresh appraisal on evidence. The finding on extended limitation was therefore left open, and the duty classification and liability issues were returned for reconsideration with opportunity to raise all relevant pleas in accordance with natural justice. Case-Laws Central Excise Mon, 12 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83802