https://www.taxtmi.com/caselaws?id=92340 The Tribunal remanded the case to the Commissioner of Central Excise for re-testing and reclassification due to concerns over the validity of a test report lacking facilities for certain tests. The reclassification under a different tariff sub-heading was upheld, emphasizing the need for adherence to principles of natural justice in the de novo proceedings. The Commissioner was directed to consider expert opinions and relevant materials before making a final decision on the classification and duty demand, ensuring the appellants' fair opportunity to present their case. en-us Fri, 05 Sep 1997 00:00:00 +0530 Mon, 31 Oct 2011 18:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92340 The Tribunal remanded the case to the Commissioner of Central Excise for re-testing and reclassification due to concerns over the validity of a test report lacking facilities for certain tests. The reclassification under a different tariff sub-heading was upheld, emphasizing the need for adherence to principles of natural justice in the de novo proceedings. The Commissioner was directed to consider expert opinions and relevant materials before making a final decision on the classification and duty demand, ensuring the appellants' fair opportunity to present their case. Case-Laws Central Excise Fri, 05 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92340