2017 (3) TMI 166

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..... ent (Excise & Legal), For the applicant Shri S. Govindarajan, AC (AR), For the respondent Per: D.N. Panda Appellant's contention is that the goods manufactured by the appellant were "Corespun Sewing Thread" of man-made filament falling under the Tariff heading 5401.01. Prior to 16.3.1995, it was held by department that the goods were in the nature of "Other Special Yarn" and hence required to b .....

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..... was issued without questioning character, composition and nature of the goods and mere change of the classification was intended. 3. Appellant says that due notice and opportunity of hearing should have been granted to it to lead its defence. But that was not done. Therefore, classification as claimed by the appellant taking into composition, character and nature of the goods attracting the tarif .....

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..... stated in the SCN, opportunity of rebuttal was denied to the appellant. The impugned order did not go into the root to examine the basis of the allegation and to trace the reason attributable to the classification sought by Department. Law is well settled that when a proceeding is ill founded denying the course of natural justice to the aggrieved, that is unsustainable. 7. Prima facie, it appears .....

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