https://www.taxtmi.com/caselaws?id=107086 A remand was directed where the show cause notice had remained undelivered and no effective reply had been filed, but the circumstances suggested an intention to contest the matter. One opportunity was found necessary in the interest of justice so the appellants could present their defence. The issues of description, classification and duty payable were also required to be reconsidered in light of a later Larger Bench decision rendered after the original order. The impugned order was therefore set aside and the matter sent back to the adjudicating authority for fresh decision after giving both sides a reasonable opportunity of hearing. en-us Thu, 29 Aug 2002 00:00:00 +0530 Sat, 17 Mar 2012 15:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107086 A remand was directed where the show cause notice had remained undelivered and no effective reply had been filed, but the circumstances suggested an intention to contest the matter. One opportunity was found necessary in the interest of justice so the appellants could present their defence. The issues of description, classification and duty payable were also required to be reconsidered in light of a later Larger Bench decision rendered after the original order. The impugned order was therefore set aside and the matter sent back to the adjudicating authority for fresh decision after giving both sides a reasonable opportunity of hearing. Case-Laws Customs Thu, 29 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107086