https://www.taxtmi.com/caselaws?id=113094 An alteration of classification was held invalid where the grounds for change were not properly disclosed to the assessee, depriving it of a fair opportunity to meet the case. The record showed that the assessee had in fact replied to the notice, but the adjudicating authority incorrectly proceeded on the basis that no reply had been filed. On that footing, the order was found vitiated by breach of natural justice, set aside, and the matter remanded for de novo adjudication after disclosure of the material relied upon and hearing the assessee. en-us Wed, 17 Jan 1996 00:00:00 +0530 Thu, 03 May 2012 17:17:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113094 An alteration of classification was held invalid where the grounds for change were not properly disclosed to the assessee, depriving it of a fair opportunity to meet the case. The record showed that the assessee had in fact replied to the notice, but the adjudicating authority incorrectly proceeded on the basis that no reply had been filed. On that footing, the order was found vitiated by breach of natural justice, set aside, and the matter remanded for de novo adjudication after disclosure of the material relied upon and hearing the assessee. Case-Laws Central Excise Wed, 17 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113094