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    <title>2000 (4) TMI 258 - CEGAT, NEW DELHI</title>
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    <description>Classification of covered yarn could not be sustained where the Chemical Examiner&#039;s test report, which formed the basis of the demand, was not supplied to the appellant before the adjudication order. The report was dated after the personal hearing, and the sample had been drawn only after the show-cause notice, so the appellant had no fair opportunity to meet the material relied upon. The adjudication was therefore held to be vitiated by breach of natural justice, the order was set aside, and the matter was remanded for de novo adjudication after supplying the report and granting a fresh personal hearing.</description>
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      <title>2000 (4) TMI 258 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=93517</link>
      <description>Classification of covered yarn could not be sustained where the Chemical Examiner&#039;s test report, which formed the basis of the demand, was not supplied to the appellant before the adjudication order. The report was dated after the personal hearing, and the sample had been drawn only after the show-cause notice, so the appellant had no fair opportunity to meet the material relied upon. The adjudication was therefore held to be vitiated by breach of natural justice, the order was set aside, and the matter was remanded for de novo adjudication after supplying the report and granting a fresh personal hearing.</description>
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