2001 (5) TMI 384

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..... ates, for the Respondent. [Order per : Justice K. Sreedharan, President]. This is an appeal at the instance of the Revenue. 2. The assessee was aggrieved by the Order of provisional assessment passed by the adjudicating authority. The Order of the adjudicating authority dated 7-1-1999 was taken up in appeal before the lower appellate authority. The main grievance voiced before the low .....

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..... sue of Show Cause Notice before passing provisional assessment was not warranted by any of the provisions of the Central Excise Act or the Rules framed thereunder. 4. It is true no provision in the Act or the Rules contemplate issue of Show Cause Notice before making an order for provisional assessment. But when the basis of assessment is changed and assessee is ordered to make remittance on pro .....

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..... y s order challenged before us can be taken only us having the effect of directing the assessing authority to afford a reasonable opportunity of being heard in person to the assessee before levying provisional duty. That direction cannot be faulted. Even without issuing a SCN, the adjudicating authority/assessing authority should afford a reasonable opportunity of being heard in person to the asse .....

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