https://www.taxtmi.com/caselaws?id=93259 Denial of cross-examination of witnesses whose statements support classification or duty demand breaches natural justice where it prevents an assessee from effectively challenging the material and establishing the nature of the goods. Adjudication founded on such untested statements is vitiated and requires fresh consideration after proper opportunity to both sides. Where filed classification lists were neither rejected nor modified, a later reclassification cannot support retrospective duty demand. Reclassification takes effect only prospectively from the date of the show-cause notice, absent prior rejection of the applicable classification list. en-us Tue, 18 Jan 2000 00:00:00 +0530 Wed, 09 Nov 2011 14:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93259 Denial of cross-examination of witnesses whose statements support classification or duty demand breaches natural justice where it prevents an assessee from effectively challenging the material and establishing the nature of the goods. Adjudication founded on such untested statements is vitiated and requires fresh consideration after proper opportunity to both sides. Where filed classification lists were neither rejected nor modified, a later reclassification cannot support retrospective duty demand. Reclassification takes effect only prospectively from the date of the show-cause notice, absent prior rejection of the applicable classification list. Case-Laws Central Excise Tue, 18 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93259