https://www.taxtmi.com/caselaws?id=99416 Where a classification dispute was not independently examined by the lower authorities, interim relief could be granted and the matter remanded for de novo adjudication. The products were contested between Heading 2936 as dietetic preparations and Heading 3003.10 as medicaments, but the orders below had merely followed an earlier view without a fresh analysis of the assessee's plea. Noting that a substantial part of the duty had already been deposited and that the cited decisions appeared prima facie supportive, the appellate forum waived the balance pre-deposit and penalty, set aside the impugned orders, and directed a speaking order after hearing the assessee. en-us Fri, 05 Jan 2001 00:00:00 +0530 Fri, 27 Jan 2012 12:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99416 Where a classification dispute was not independently examined by the lower authorities, interim relief could be granted and the matter remanded for de novo adjudication. The products were contested between Heading 2936 as dietetic preparations and Heading 3003.10 as medicaments, but the orders below had merely followed an earlier view without a fresh analysis of the assessee's plea. Noting that a substantial part of the duty had already been deposited and that the cited decisions appeared prima facie supportive, the appellate forum waived the balance pre-deposit and penalty, set aside the impugned orders, and directed a speaking order after hearing the assessee. Case-Laws Central Excise Fri, 05 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99416