https://www.taxtmi.com/caselaws?id=215946 Classification of lubricating oils under rival Central Excise Tariff headings required reconsideration because the lower authorities decided the dispute mainly on alleged defects in sample testing procedure and did not examine other material on record. The test-house certificate, affidavit, and supporting classification documents were left unconsidered. A fresh adjudication was therefore directed, with both sides given liberty to file documents and the assessee to receive a reasonable opportunity of hearing. en-us Tue, 10 Jul 2012 00:00:00 +0530 Thu, 16 Aug 2012 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215946 Classification of lubricating oils under rival Central Excise Tariff headings required reconsideration because the lower authorities decided the dispute mainly on alleged defects in sample testing procedure and did not examine other material on record. The test-house certificate, affidavit, and supporting classification documents were left unconsidered. A fresh adjudication was therefore directed, with both sides given liberty to file documents and the assessee to receive a reasonable opportunity of hearing. Case-Laws Central Excise Tue, 10 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215946