https://www.taxtmi.com/caselaws?id=3109 Classification of underwater batteries under Serial No. 3 of Notification No. 64/95-CE turned on whether the authorities properly examined the nature of the goods and the basis of the demand. The record showed that the show cause notice was incomplete and inconsistent, the adjudication did not address the reply or the actual product description, and the order was passed after an inordinate delay of about ten years. On that material, the demand was unsustainable for want of proper application of mind, and the assessee was entitled to the notification benefit. en-us Fri, 07 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3109 Classification of underwater batteries under Serial No. 3 of Notification No. 64/95-CE turned on whether the authorities properly examined the nature of the goods and the basis of the demand. The record showed that the show cause notice was incomplete and inconsistent, the adjudication did not address the reply or the actual product description, and the order was passed after an inordinate delay of about ten years. On that material, the demand was unsustainable for want of proper application of mind, and the assessee was entitled to the notification benefit. Case-Laws Central Excise Fri, 07 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3109