https://www.taxtmi.com/caselaws?id=387552 Tariff classification of coal tar partially distilled could not be sustained on the existing record because the adjudication failed to deal adequately with the assessee's evidence, including the chemical test report and end-use certificates. The record also did not disclose independent material sufficient to discharge the Revenue's burden on classification. The matter therefore required a fresh de novo determination with proper consideration of the competing evidence and observance of natural justice. The impugned orders were set aside and the connected appeals remanded for reconsideration, leaving the substantive classification issue open. en-us Tue, 22 Oct 2019 00:00:00 +0530 Fri, 25 Oct 2019 08:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387552 Tariff classification of coal tar partially distilled could not be sustained on the existing record because the adjudication failed to deal adequately with the assessee's evidence, including the chemical test report and end-use certificates. The record also did not disclose independent material sufficient to discharge the Revenue's burden on classification. The matter therefore required a fresh de novo determination with proper consideration of the competing evidence and observance of natural justice. The impugned orders were set aside and the connected appeals remanded for reconsideration, leaving the substantive classification issue open. Case-Laws Central Excise Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387552