https://www.taxtmi.com/caselaws?id=91216 An adjudication order that ignores a material defence directly affecting duty liability is vitiated for breach of natural justice. The assessee's central contention was that polishing and shearing of grey fabric did not amount to manufacture and therefore no duty was payable, but the authority proceeded on the assumption that dutiable processes were carried out without addressing that plea. The order was set aside and the matter remanded for fresh adjudication after proper consideration of the defence and compliance with natural justice. en-us Wed, 01 Jul 1998 00:00:00 +0530 Fri, 14 Oct 2011 15:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91216 An adjudication order that ignores a material defence directly affecting duty liability is vitiated for breach of natural justice. The assessee's central contention was that polishing and shearing of grey fabric did not amount to manufacture and therefore no duty was payable, but the authority proceeded on the assumption that dutiable processes were carried out without addressing that plea. The order was set aside and the matter remanded for fresh adjudication after proper consideration of the defence and compliance with natural justice. Case-Laws Central Excise Wed, 01 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91216