https://www.taxtmi.com/caselaws?id=94929 A revised customs classification cannot be finally sustained where the manufacturer was not given a fair opportunity to meet that basis; the matter must be reconsidered after both sides are heard and a speaking order is passed on the material in the show cause notice. A finding that suppression and misstatement were not established must also rest on adequate grounds and evidence; where the record is insufficient, that conclusion is unsustainable and requires re-examination. en-us Thu, 28 Sep 2000 00:00:00 +0530 Mon, 05 Dec 2011 18:24:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94929 A revised customs classification cannot be finally sustained where the manufacturer was not given a fair opportunity to meet that basis; the matter must be reconsidered after both sides are heard and a speaking order is passed on the material in the show cause notice. A finding that suppression and misstatement were not established must also rest on adequate grounds and evidence; where the record is insufficient, that conclusion is unsustainable and requires re-examination. Case-Laws Central Excise Thu, 28 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94929