https://www.taxtmi.com/caselaws?id=43872 Excise liability over seized tobacco material depended on its exact classification, because duty could arise only if the goods were tobacco dust or tobacco powder obtained by crushing tobacco leaves. The Collector's finding was not specific enough, and the record did not establish whether the material resulted from deliberate crushing or from bidi patti manufacture. Before any fresh adjudication, the petitioner was also entitled to the Assistant Collector's report and the documents relied upon in the show cause notice. The matter was therefore remanded for a fresh determination of the material's nature and consequent duty liability after disclosure of those documents. en-us Thu, 28 Oct 1993 00:00:00 +0530 Mon, 21 Jun 2010 15:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43872 Excise liability over seized tobacco material depended on its exact classification, because duty could arise only if the goods were tobacco dust or tobacco powder obtained by crushing tobacco leaves. The Collector's finding was not specific enough, and the record did not establish whether the material resulted from deliberate crushing or from bidi patti manufacture. Before any fresh adjudication, the petitioner was also entitled to the Assistant Collector's report and the documents relied upon in the show cause notice. The matter was therefore remanded for a fresh determination of the material's nature and consequent duty liability after disclosure of those documents. Case-Laws Central Excise Thu, 28 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43872