https://www.taxtmi.com/caselaws?id=790286 The challenge concerned whether the adjudication complied with earlier Supreme Court directions on a limited scientific enquiry into nitrogen content and classification. The HC rejected the maintainability objection, holding that the grievance was directed at the legality and procedure of the adjudication rather than a fresh classification dispute. It found that the Commissioner's technical conclusions were not shown to rest on acceptable expert opinion and that a reference to the Director of Agriculture did not by itself satisfy the prior directions. The matter was therefore remitted for fresh consideration with liberty to obtain expert assistance and relevant sample analysis or inspection. en-us Fri, 17 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 09:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790286 The challenge concerned whether the adjudication complied with earlier Supreme Court directions on a limited scientific enquiry into nitrogen content and classification. The HC rejected the maintainability objection, holding that the grievance was directed at the legality and procedure of the adjudication rather than a fresh classification dispute. It found that the Commissioner's technical conclusions were not shown to rest on acceptable expert opinion and that a reference to the Director of Agriculture did not by itself satisfy the prior directions. The matter was therefore remitted for fresh consideration with liberty to obtain expert assistance and relevant sample analysis or inspection. Case-Laws Central Excise Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790286