https://www.taxtmi.com/caselaws?id=42797 The Superintendent of Central Excise could not reject the classification list on his own, because the communication was not shown to rest on a reasoned order by the competent authority. The dispute over classification had to be considered by the Assistant Collector, who was required to hear the petitioner and pass a reasoned decision. The rejection was therefore unsustainable for want of authority in the Superintendent, and the matter was remitted for fresh determination by the proper authority. en-us Thu, 29 Mar 1990 00:00:00 +0530 Mon, 14 Jun 2010 13:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42797 The Superintendent of Central Excise could not reject the classification list on his own, because the communication was not shown to rest on a reasoned order by the competent authority. The dispute over classification had to be considered by the Assistant Collector, who was required to hear the petitioner and pass a reasoned decision. The rejection was therefore unsustainable for want of authority in the Superintendent, and the matter was remitted for fresh determination by the proper authority. Case-Laws Central Excise Thu, 29 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42797