1995 (4) TMI 156

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....am, Consultant, for the Appellant. Shri J.P. Singh, JDR, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. - This is an application for waiver of a demand since quantified for Rs. 62,62,580/- in respect of fluorescent paper and paper board manufactured by the applicants herein. Since the appeal itself lies in a short compass and needs to be remanded for compliance with th....

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....coated on one or both sides with kaolin (china clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed in rolls or sheets.     :48.11 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in ....

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....n the report has been made use of by the Asst. Collector for determining the classification against them. The learned Consultant further pointed out that it may be noted that the Chemical Examiner's report had been received even after the issue of the show cause notice in this case and yet it has not been disclosed to them at any stage during the adjudication proceedings. He pleaded that the appel....

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....ave carefully considered the submissions of both sides. We are inclined to agree with the learned Consultant that in this case there has been a failure to comply with the principles of natural justice because the Chemical Examiner's report has not been referred to in the show cause notice at all and it has been made use of for the first time in the adjudication order of the Assistant Collector. It....