https://www.taxtmi.com/caselaws?id=42134 The court quashed and set aside the Assistant Collector's orders changing the classification of the petitioners' products, citing violations of natural justice and lack of jurisdiction. It held that the Central Board of Excise and Customs' telex instructions are not binding on quasi-judicial authorities. The court emphasized the importance of affording parties a proper opportunity of hearing before making classification changes. The court directed the excise authorities to re-examine the classification of the products in accordance with legislative provisions and considerations. The petition was partly allowed, with the Assistant Collector instructed to proceed with scrutiny and approval of the classification lists. en-us Thu, 31 Dec 1987 00:00:00 +0530 Wed, 09 Jun 2010 13:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42134 The court quashed and set aside the Assistant Collector's orders changing the classification of the petitioners' products, citing violations of natural justice and lack of jurisdiction. It held that the Central Board of Excise and Customs' telex instructions are not binding on quasi-judicial authorities. The court emphasized the importance of affording parties a proper opportunity of hearing before making classification changes. The court directed the excise authorities to re-examine the classification of the products in accordance with legislative provisions and considerations. The petition was partly allowed, with the Assistant Collector instructed to proceed with scrutiny and approval of the classification lists. Case-Laws Central Excise Thu, 31 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42134