https://www.taxtmi.com/caselaws?id=209247 Adequate hearing opportunities were found to have been given before the adjudicating authority, but the appellants did not appear, so no violation of natural justice was made out. The challenge on that ground was rejected. The classification of the goods under Chapter 71 had not been examined at the first instance, even though it was relevant to the levy and exemption claim, so the proper tariff classification was required to be determined by the adjudicating authority after hearing the appellants. The matter was therefore remanded for fresh adjudication on classification and consequential determination. en-us Wed, 23 Mar 2011 00:00:00 +0530 Thu, 25 Jul 2013 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209247 Adequate hearing opportunities were found to have been given before the adjudicating authority, but the appellants did not appear, so no violation of natural justice was made out. The challenge on that ground was rejected. The classification of the goods under Chapter 71 had not been examined at the first instance, even though it was relevant to the levy and exemption claim, so the proper tariff classification was required to be determined by the adjudicating authority after hearing the appellants. The matter was therefore remanded for fresh adjudication on classification and consequential determination. Case-Laws Central Excise Wed, 23 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209247