https://www.taxtmi.com/article/detailed?id=1142 A same day show cause notice served after office hours, followed by a classification order the next day, implicated the requirement of reasonable opportunity to be heard under excise law. Administrative instructions under Section 37B cannot override statutory classification principles or prior adjudicatory findings. The administrative classification made without affording a meaningful hearing was procedurally defective, and the Department was directed to reopen the matter, permit objections with supporting material, and decide afresh after hearing, with interim bond arrangements preserved. en-us Fri, 18 Feb 2011 21:55:29 +0530 Fri, 18 Feb 2011 21:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1142 A same day show cause notice served after office hours, followed by a classification order the next day, implicated the requirement of reasonable opportunity to be heard under excise law. Administrative instructions under Section 37B cannot override statutory classification principles or prior adjudicatory findings. The administrative classification made without affording a meaningful hearing was procedurally defective, and the Department was directed to reopen the matter, permit objections with supporting material, and decide afresh after hearing, with interim bond arrangements preserved. Articles Central Excise Fri, 18 Feb 2011 21:55:29 +0530 https://www.taxtmi.com/article/detailed?id=1142