https://www.taxtmi.com/caselaws?id=86883 Denial of cross-examination and a further hearing did not amount to a breach of natural justice where adequate opportunities had been given, the appellants did not avail them, and the existing test and retest material showed no prejudice. Grinding and sieving of cast iron scrap known as "bhuko" was held to produce a commercially distinct cast iron powder; laboratory evidence showed powder form, iron content above 1.9% by weight, and passage through a 1000 micron sieve. The process was treated as manufacture, and the product was classified as an excisable commodity under Tariff Item 25(5), with the duty demand sustained. en-us Mon, 07 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 11:32:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86883 Denial of cross-examination and a further hearing did not amount to a breach of natural justice where adequate opportunities had been given, the appellants did not avail them, and the existing test and retest material showed no prejudice. Grinding and sieving of cast iron scrap known as "bhuko" was held to produce a commercially distinct cast iron powder; laboratory evidence showed powder form, iron content above 1.9% by weight, and passage through a 1000 micron sieve. The process was treated as manufacture, and the product was classified as an excisable commodity under Tariff Item 25(5), with the duty demand sustained. Case-Laws Central Excise Mon, 07 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86883