https://www.taxtmi.com/caselaws?id=121586 An appellate order sustaining demand, interest and penalties was found unsustainable where the Commissioner (Appeals) relied on verification conducted behind the appellant's back and did not independently address the objection that generic medicines had been wrongly included in the assessable clearances. The disposal also failed to examine whether the goods were generic or patent/proprietary medicaments, including the relevant tariff note. This approach was held to breach natural justice and reflect non-application of mind. The matter was therefore set aside and remanded for fresh adjudication after hearing both sides. en-us Fri, 04 May 2007 00:00:00 +0530 Tue, 31 Jul 2012 17:46:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121586 An appellate order sustaining demand, interest and penalties was found unsustainable where the Commissioner (Appeals) relied on verification conducted behind the appellant's back and did not independently address the objection that generic medicines had been wrongly included in the assessable clearances. The disposal also failed to examine whether the goods were generic or patent/proprietary medicaments, including the relevant tariff note. This approach was held to breach natural justice and reflect non-application of mind. The matter was therefore set aside and remanded for fresh adjudication after hearing both sides. Case-Laws Central Excise Fri, 04 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121586