Reclassification Unsustainable Without Furnishing relied upon Test Report: SC

Oswal Petrochemicals Ltd Vs Commissioner of Central Excise (Supreme Court of India) Supreme Court held that re-classifying products based on the test report, which was leading to consequential differential duty demand, was not furnished to the appellant hence the same was in clear violation of principles of natural justice. Thus, order justifying re-classification cannot be sustained. Facts- By the impugned order dated 21.05.2010, CESTAT dismissed the appeals filed by the appellant and partly allowed the appeal filed by the respondent. The differential duty demand in respect of the two product...