https://www.taxtmi.com/caselaws?id=41980 Rule 173-B required the proper officer to conduct the contemplated enquiry and give the assessee a meaningful opportunity of hearing before modifying a classification list or making any prejudicial determination. The approval stage formed part of assessment, so refusal to issue notice on the footing that none was needed offended natural justice. The impugned order was therefore unsustainable and had to be set aside, with the matter remitted for fresh decision after notice and hearing. en-us Tue, 09 Jun 1987 00:00:00 +0530 Tue, 08 Jun 2010 13:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41980 Rule 173-B required the proper officer to conduct the contemplated enquiry and give the assessee a meaningful opportunity of hearing before modifying a classification list or making any prejudicial determination. The approval stage formed part of assessment, so refusal to issue notice on the footing that none was needed offended natural justice. The impugned order was therefore unsustainable and had to be set aside, with the matter remitted for fresh decision after notice and hearing. Case-Laws Central Excise Tue, 09 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41980