https://www.taxtmi.com/caselaws?id=88141 Classification and exemption findings were set aside where the authorities relied on an undisclosed departmental report and did not properly verify the machining process or end-use of the goods. The record showed that the assessee had produced certificates and sample material indicating that the work required to make the goods fit for use was carried out by the assessee itself, but this evidence was not adequately examined. The matter was remanded for fresh adjudication after verification of the actual manufacturing process, consideration of the assessee's evidence, and grant of a personal hearing. en-us Tue, 27 Jan 1998 00:00:00 +0530 Thu, 15 Sep 2011 13:17:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88141 Classification and exemption findings were set aside where the authorities relied on an undisclosed departmental report and did not properly verify the machining process or end-use of the goods. The record showed that the assessee had produced certificates and sample material indicating that the work required to make the goods fit for use was carried out by the assessee itself, but this evidence was not adequately examined. The matter was remanded for fresh adjudication after verification of the actual manufacturing process, consideration of the assessee's evidence, and grant of a personal hearing. Case-Laws Central Excise Tue, 27 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88141