https://www.taxtmi.com/caselaws?id=45115 A quasi-judicial excise authority must give manufacturers a reasonable opportunity of hearing before classifying goods where the determination affects duty liability. The Rajasthan HC held that the Assistant Collector's classification of cellulosic spun yarn under Item 18(III)(ii) could not stand because no effective hearing was afforded to the petitioners. The absence of prior opportunity amounted to a breach of natural justice and vitiated the order. The classification was therefore quashed, and the matter had to be decided afresh after granting an adequate hearing. en-us Tue, 17 Sep 1985 00:00:00 +0530 Thu, 08 Jul 2010 14:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45115 A quasi-judicial excise authority must give manufacturers a reasonable opportunity of hearing before classifying goods where the determination affects duty liability. The Rajasthan HC held that the Assistant Collector's classification of cellulosic spun yarn under Item 18(III)(ii) could not stand because no effective hearing was afforded to the petitioners. The absence of prior opportunity amounted to a breach of natural justice and vitiated the order. The classification was therefore quashed, and the matter had to be decided afresh after granting an adequate hearing. Case-Laws Central Excise Tue, 17 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45115