https://www.taxtmi.com/caselaws?id=390569 The Tribunal allowed the appeal by remand for re-examination, directing the Ld. Commissioner to reconsider the classification of goods under different chapter headings based on unaddressed evidence. The Tribunal emphasized procedural fairness and natural justice principles, highlighting discrepancies in the Ld. Commissioner's order. The time bar issue regarding the demand for central excise duty and penalty was not conclusively addressed in the judgment, leaving it open for further consideration in subsequent proceedings if necessary. en-us Fri, 15 Nov 2019 00:00:00 +0530 Mon, 06 Jan 2020 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390569 The Tribunal allowed the appeal by remand for re-examination, directing the Ld. Commissioner to reconsider the classification of goods under different chapter headings based on unaddressed evidence. The Tribunal emphasized procedural fairness and natural justice principles, highlighting discrepancies in the Ld. Commissioner's order. The time bar issue regarding the demand for central excise duty and penalty was not conclusively addressed in the judgment, leaving it open for further consideration in subsequent proceedings if necessary. Case-Laws Central Excise Fri, 15 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390569