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    <title>1996 (11) TMI 251 - CEGAT, NEW DELHI</title>
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    <description>An appellate classification order was set aside because the Collector (Appeals) departed from both the original classification and the assessee&#039;s claimed classification without giving notice to either side. That omission was held to violate the principles of natural justice and to vitiate the proceedings. As the procedural defect was decisive, the merits of the classification dispute were not examined. The matter was remanded for fresh consideration after due compliance with natural justice.</description>
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      <description>An appellate classification order was set aside because the Collector (Appeals) departed from both the original classification and the assessee&#039;s claimed classification without giving notice to either side. That omission was held to violate the principles of natural justice and to vitiate the proceedings. As the procedural defect was decisive, the merits of the classification dispute were not examined. The matter was remanded for fresh consideration after due compliance with natural justice.</description>
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