https://www.taxtmi.com/caselaws?id=354953 The Tribunal allowed the appeal, setting aside the order due to the absence of concrete evidence, improper issuance of the show cause notice, and failure to comply with legal requirements for a valid adjudication process regarding the classification of the vehicle "Armada" under Tariff Heading 8702 or 8703 based on seating capacity. The Tribunal emphasized the importance of a well-supported foundation, independent inquiries, and technical evaluations in classification disputes for a fair adjudication process, criticizing the lack of evidence and reliance on a previous adjudication without proper inquiry. en-us Thu, 18 May 2017 00:00:00 +0530 Thu, 08 Feb 2018 07:45:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354953 The Tribunal allowed the appeal, setting aside the order due to the absence of concrete evidence, improper issuance of the show cause notice, and failure to comply with legal requirements for a valid adjudication process regarding the classification of the vehicle "Armada" under Tariff Heading 8702 or 8703 based on seating capacity. The Tribunal emphasized the importance of a well-supported foundation, independent inquiries, and technical evaluations in classification disputes for a fair adjudication process, criticizing the lack of evidence and reliance on a previous adjudication without proper inquiry. Case-Laws Central Excise Thu, 18 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354953