https://www.taxtmi.com/caselaws?id=43010 An adjudication order affecting excise duty liability was held unsustainable where the hearing was conducted by one Assistant Collector and the final order changing the tariff heading was passed by another. The divergence between the officer who heard the matter and the officer who decided it was treated as a breach of natural justice because the tariff classification directly determined duty liability or exemption. The impugned order was quashed and the matter remanded for fresh disposal on the basis of the original show cause notice. en-us Tue, 01 May 1990 00:00:00 +0530 Tue, 15 Jun 2010 16:06:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43010 An adjudication order affecting excise duty liability was held unsustainable where the hearing was conducted by one Assistant Collector and the final order changing the tariff heading was passed by another. The divergence between the officer who heard the matter and the officer who decided it was treated as a breach of natural justice because the tariff classification directly determined duty liability or exemption. The impugned order was quashed and the matter remanded for fresh disposal on the basis of the original show cause notice. Case-Laws Central Excise Tue, 01 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43010