https://www.taxtmi.com/caselaws?id=214183 The Tribunal set aside the order dropping the duty demand and remanded the matter for de novo adjudication because the dispute in the show cause notice was confined to technical professional products, whereas the Commissioner had proceeded as if it covered both technical and retail products. It declined to decide the classification and valuation issues on merits and required fresh findings limited to the technical professional products, with reference to the Packaged Commodities Rules, 1977 both before and after 13.01.2007. If any demand is found sustainable, a reasoned finding on limitation must also be recorded after giving the assessee a reasonable opportunity of hearing. en-us Mon, 21 May 2012 00:00:00 +0530 Thu, 28 Jun 2012 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214183 The Tribunal set aside the order dropping the duty demand and remanded the matter for de novo adjudication because the dispute in the show cause notice was confined to technical professional products, whereas the Commissioner had proceeded as if it covered both technical and retail products. It declined to decide the classification and valuation issues on merits and required fresh findings limited to the technical professional products, with reference to the Packaged Commodities Rules, 1977 both before and after 13.01.2007. If any demand is found sustainable, a reasoned finding on limitation must also be recorded after giving the assessee a reasonable opportunity of hearing. Case-Laws Central Excise Mon, 21 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214183