https://www.taxtmi.com/caselaws?id=165754 Duty and penalty on rock phosphate powder could not be sustained because the department relied on undisclosed and untested material, including invoices and later factory practice, without giving the assessee a fair chance to rebut it. The record also did not contain reliable evidence to establish the fineness or taxable character of the goods as fertiliser, so the classification basis failed. The demand was additionally barred by limitation under the applicable rule. The impugned orders were set aside and the appeal was allowed. en-us Tue, 08 Sep 1981 00:00:00 +0530 Mon, 11 Aug 2014 10:59:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165754 Duty and penalty on rock phosphate powder could not be sustained because the department relied on undisclosed and untested material, including invoices and later factory practice, without giving the assessee a fair chance to rebut it. The record also did not contain reliable evidence to establish the fineness or taxable character of the goods as fertiliser, so the classification basis failed. The demand was additionally barred by limitation under the applicable rule. The impugned orders were set aside and the appeal was allowed. Case-Laws Central Excise Tue, 08 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165754