https://www.taxtmi.com/caselaws?id=94787 Non-supply of an adverse chemical examiner's report was treated as no breach of natural justice where the report was neither relied on in the notice nor used in adjudication. Classification was determined on commercial parlance and surrounding evidence: inconclusive expert views were outweighed by statements from technical personnel and customers, so the products were treated as solution based and not emulsions, falling outside the claimed entry and under the alternate notification entry. Circumstantial indicators such as unchanged manufacture, earlier classification practice, a sudden lower-rate claim, and prompt approval supported collusion and suppression, justifying the extended limitation period. Penalty was found excessive and reduced, while confiscation and redemption fine were maintained. en-us Tue, 17 Aug 1999 00:00:00 +0530 Sat, 03 Dec 2011 17:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94787 Non-supply of an adverse chemical examiner's report was treated as no breach of natural justice where the report was neither relied on in the notice nor used in adjudication. Classification was determined on commercial parlance and surrounding evidence: inconclusive expert views were outweighed by statements from technical personnel and customers, so the products were treated as solution based and not emulsions, falling outside the claimed entry and under the alternate notification entry. Circumstantial indicators such as unchanged manufacture, earlier classification practice, a sudden lower-rate claim, and prompt approval supported collusion and suppression, justifying the extended limitation period. Penalty was found excessive and reduced, while confiscation and redemption fine were maintained. Case-Laws Central Excise Tue, 17 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94787