Godrej Industries Ltd. vs Commissioner Of Customs, Bombay

The Supreme Court remanded the matter to the Assistant Commissioner for issuing a fresh show cause notice regarding the Revenue's classification, as the Appellate Commissioner's order contradicted the Assistant Commissioner's findings. The Court emphasized the need for the assessee to have a fair opportunity to respond to the Revenue's case, which had not been adequately provided. The appeal was allowed, and the issue of limitation was not to be raised by the assessee in this context.