https://www.taxtmi.com/caselaws?id=87345 An appellate order cannot be sustained where it rests on a classification ground never put to notice to the assessee, because deciding on an uncontroverted issue violates basic fairness and vitiates the order. The original authority's order was also noted to be non-speaking, but the matter was not examined on merits because the defective appellate decision was set aside. The case was remanded to the Assistant Commissioner of Customs for a de novo decision after giving the assessee an opportunity of being heard. en-us Mon, 31 Mar 1997 00:00:00 +0530 Mon, 05 Sep 2011 13:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87345 An appellate order cannot be sustained where it rests on a classification ground never put to notice to the assessee, because deciding on an uncontroverted issue violates basic fairness and vitiates the order. The original authority's order was also noted to be non-speaking, but the matter was not examined on merits because the defective appellate decision was set aside. The case was remanded to the Assistant Commissioner of Customs for a de novo decision after giving the assessee an opportunity of being heard. Case-Laws Customs Mon, 31 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87345