https://www.taxtmi.com/caselaws?id=89277 The Appellate Tribunal accepted the appeal, emphasizing procedural fairness. The dispute involved the classification of products as drug intermediates for duty exemption. The failure to produce the Dy. Chief Chemist for cross-examination and consider technical literature raised concerns about natural justice principles. The show cause notice's time limitation without fraud allegations rendered it time-barred, supporting the appellant's position. The Tribunal highlighted the importance of adherence to statutory limitations and procedural fairness in excise duty cases. en-us Fri, 12 Jun 1998 00:00:00 +0530 Mon, 26 Sep 2011 10:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89277 The Appellate Tribunal accepted the appeal, emphasizing procedural fairness. The dispute involved the classification of products as drug intermediates for duty exemption. The failure to produce the Dy. Chief Chemist for cross-examination and consider technical literature raised concerns about natural justice principles. The show cause notice's time limitation without fraud allegations rendered it time-barred, supporting the appellant's position. The Tribunal highlighted the importance of adherence to statutory limitations and procedural fairness in excise duty cases. Case-Laws Central Excise Fri, 12 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89277