https://www.taxtmi.com/caselaws?id=85408 The Tribunal granted the waiver of pre-deposit of duty and remanded the case for reconsideration by the original authority due to violations of natural justice principles, particularly the denial of cross-examination of the Chief Chemist. The classification of liquid glucose under the Central Excise Tariff Act was deemed prejudiced by inconsistent test reports, necessitating a fresh review. The retrospective application of a Board's circular was rejected in favor of prospective application from a specified date. The majority opinion emphasized the importance of upholding natural justice, while a dissenting member suggested a lower pre-deposit amount but upheld the original classification decision. en-us Tue, 08 Oct 1996 00:00:00 +0530 Thu, 04 Aug 2011 17:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85408 The Tribunal granted the waiver of pre-deposit of duty and remanded the case for reconsideration by the original authority due to violations of natural justice principles, particularly the denial of cross-examination of the Chief Chemist. The classification of liquid glucose under the Central Excise Tariff Act was deemed prejudiced by inconsistent test reports, necessitating a fresh review. The retrospective application of a Board's circular was rejected in favor of prospective application from a specified date. The majority opinion emphasized the importance of upholding natural justice, while a dissenting member suggested a lower pre-deposit amount but upheld the original classification decision. Case-Laws Central Excise Tue, 08 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85408