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    <title>1991 (4) TMI 146 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
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    <description>Branded tobacco was classified as manufactured tobacco for central excise duty purposes, but the adverse classification was made on discreet enquiries without notice to the affected party or an opportunity of hearing. A final determination that changes duty liability must comply with natural justice, especially where the goods had earlier been treated differently. The classification order and the consequential demand were therefore quashed for breach of natural justice.</description>
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      <description>Branded tobacco was classified as manufactured tobacco for central excise duty purposes, but the adverse classification was made on discreet enquiries without notice to the affected party or an opportunity of hearing. A final determination that changes duty liability must comply with natural justice, especially where the goods had earlier been treated differently. The classification order and the consequential demand were therefore quashed for breach of natural justice.</description>
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