Whether it is necessary to provide opportunity of being heard before passing order of finalisation of provisional assessment?

18 - Provisional Assessment

Yes. In the case of ITC Ltd. [1994 (2) TMI 62 - SUPREME COURT OF INDIA], it was held that this is the minimum requirement of the principle of natural justice. Before the party is made liable for higher or enhanced duty, it must be told on what grounds it is sought to be made liable for additional duty and it must be given an opportunity of meeting those grounds.

Dated: 2-4-2015