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    <title>1998 (7) TMI 257 - CEGAT, MADRAS</title>
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    <description>An adjudication order on classification could not stand where the authority failed to consider material technical evidence, affidavits, expert opinions and cited precedents, and gave no reasoned item-wise findings. That non-speaking approach was held contrary to natural justice and inadequate to support the classification conclusion. Because the dispute over the 44 items had not been properly examined on the existing record, the matter was set aside and remanded for de novo adjudication. On remand, the assessee was to be given a fair hearing, including an opportunity to respond to any technical material relied on by the authority.</description>
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      <title>1998 (7) TMI 257 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=89794</link>
      <description>An adjudication order on classification could not stand where the authority failed to consider material technical evidence, affidavits, expert opinions and cited precedents, and gave no reasoned item-wise findings. That non-speaking approach was held contrary to natural justice and inadequate to support the classification conclusion. Because the dispute over the 44 items had not been properly examined on the existing record, the matter was set aside and remanded for de novo adjudication. On remand, the assessee was to be given a fair hearing, including an opportunity to respond to any technical material relied on by the authority.</description>
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