https://www.taxtmi.com/caselaws?id=84171 Classification of fluorescent paper and paper board was found procedurally unsustainable because the Chemical Examiner's report, which formed the basis of the adverse reclassification, had not been disclosed to the assessee. Since the report was neither referred to in the show-cause notice nor supplied in full, and the query to the examiner was unclear, the assessee was denied a fair opportunity to test the material used against it. The adjudication was therefore held to be vitiated by breach of fair procedure, and the matter was remanded for fresh classification after supplying the report and hearing the assessee. en-us Wed, 26 Apr 1995 00:00:00 +0530 Wed, 20 Jul 2011 11:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84171 Classification of fluorescent paper and paper board was found procedurally unsustainable because the Chemical Examiner's report, which formed the basis of the adverse reclassification, had not been disclosed to the assessee. Since the report was neither referred to in the show-cause notice nor supplied in full, and the query to the examiner was unclear, the assessee was denied a fair opportunity to test the material used against it. The adjudication was therefore held to be vitiated by breach of fair procedure, and the matter was remanded for fresh classification after supplying the report and hearing the assessee. Case-Laws Central Excise Wed, 26 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84171