https://www.taxtmi.com/caselaws?id=52206 Denial of access to an expert opinion relied on in a technical classification dispute vitiated the adjudication and required de novo reconsideration after full disclosure and fair opportunity. The resulting classification, CVD, exemption under Notification No. 2/95, valuation, limitation under Section 11A, and penalty issues were therefore remanded for fresh determination on a complete record. Confiscation of unaccounted finished goods was sustained because they were not entered in statutory records and the circumstances indicated clandestine removal, but confiscation of plant and machinery and the redemption fine were sent back for reconsideration for want of adequate findings. en-us Tue, 11 Mar 2003 00:00:00 +0530 Mon, 04 Oct 2010 11:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52206 Denial of access to an expert opinion relied on in a technical classification dispute vitiated the adjudication and required de novo reconsideration after full disclosure and fair opportunity. The resulting classification, CVD, exemption under Notification No. 2/95, valuation, limitation under Section 11A, and penalty issues were therefore remanded for fresh determination on a complete record. Confiscation of unaccounted finished goods was sustained because they were not entered in statutory records and the circumstances indicated clandestine removal, but confiscation of plant and machinery and the redemption fine were sent back for reconsideration for want of adequate findings. Case-Laws Central Excise Tue, 11 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52206