https://www.taxtmi.com/caselaws?id=91757 Non-supply of the chemical analysis report and denial of an effective further hearing were treated as a breach of natural justice because the assessee was denied a fair opportunity to rebut the material relied upon for classification, so the original adjudication was vitiated. An appellate classification under a heading not proposed in the show cause notice was held to be beyond the scope of the notice and therefore unsustainable. Both orders were set aside and the matter was remitted for fresh adjudication after supply of the relied-upon report, an effective hearing, and cross-examination if sought. en-us Thu, 25 Mar 1999 00:00:00 +0530 Thu, 20 Oct 2011 17:07:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91757 Non-supply of the chemical analysis report and denial of an effective further hearing were treated as a breach of natural justice because the assessee was denied a fair opportunity to rebut the material relied upon for classification, so the original adjudication was vitiated. An appellate classification under a heading not proposed in the show cause notice was held to be beyond the scope of the notice and therefore unsustainable. Both orders were set aside and the matter was remitted for fresh adjudication after supply of the relied-upon report, an effective hearing, and cross-examination if sought. Case-Laws Central Excise Thu, 25 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91757