https://www.taxtmi.com/caselaws?id=45574 An excise classification demand treating paint oil as "varnish" could not be sustained where the department relied on a chemical examiner's report without supplying it in time or giving the assessee a meaningful chance to object. The court emphasised that, in a quasi-judicial duty determination, the authority must disclose the material relied on and allow an effective opportunity to contest it, including seeking re-test or counter-test where feasible, especially when only one sample was taken and exhausted. The demand was therefore invalid for breach of natural justice and was set aside in favour of the assessee. en-us Mon, 20 Mar 1972 00:00:00 +0530 Mon, 12 Jul 2010 15:44:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45574 An excise classification demand treating paint oil as "varnish" could not be sustained where the department relied on a chemical examiner's report without supplying it in time or giving the assessee a meaningful chance to object. The court emphasised that, in a quasi-judicial duty determination, the authority must disclose the material relied on and allow an effective opportunity to contest it, including seeking re-test or counter-test where feasible, especially when only one sample was taken and exhausted. The demand was therefore invalid for breach of natural justice and was set aside in favour of the assessee. Case-Laws Central Excise Mon, 20 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45574