https://www.taxtmi.com/caselaws?id=105710 A classification and duty demand order was found unsustainable because the authorities failed to address the assessee's objections that the goods were not excisable and that the proposed tariff classification was incorrect. The order did not record clear findings on the core issues raised in reply to the show-cause notice and therefore lacked the reasoning needed to sustain the demand. That omission was treated as a violation of natural justice and made the order non-speaking. The matter was set aside and remanded to the original authority for fresh consideration, with a hearing and a detailed speaking order on all points raised by the assessee. en-us Tue, 27 Aug 2002 00:00:00 +0530 Wed, 07 Mar 2012 12:23:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105710 A classification and duty demand order was found unsustainable because the authorities failed to address the assessee's objections that the goods were not excisable and that the proposed tariff classification was incorrect. The order did not record clear findings on the core issues raised in reply to the show-cause notice and therefore lacked the reasoning needed to sustain the demand. That omission was treated as a violation of natural justice and made the order non-speaking. The matter was set aside and remanded to the original authority for fresh consideration, with a hearing and a detailed speaking order on all points raised by the assessee. Case-Laws Central Excise Tue, 27 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105710