https://www.taxtmi.com/caselaws?id=91229 A disputed classification list is treated as quasi-judicial and must be decided in compliance with natural justice. Where an earlier classification had already been approved and was under challenge, filing a fresh list under protest after budgetary changes was justified and did not undermine the dispute. Approval was unsustainable where no show-cause notice or personal hearing was given and the authority failed to consider the awaited retest report. The matter therefore required fresh consideration after affording the assessee an opportunity of hearing and dealing with the relevant test material. en-us Thu, 23 Jul 1998 00:00:00 +0530 Fri, 14 Oct 2011 16:17:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91229 A disputed classification list is treated as quasi-judicial and must be decided in compliance with natural justice. Where an earlier classification had already been approved and was under challenge, filing a fresh list under protest after budgetary changes was justified and did not undermine the dispute. Approval was unsustainable where no show-cause notice or personal hearing was given and the authority failed to consider the awaited retest report. The matter therefore required fresh consideration after affording the assessee an opportunity of hearing and dealing with the relevant test material. Case-Laws Central Excise Thu, 23 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91229