2014 (5) TMI 677

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..... er this Chapter or any other provision of this Act, give an opportunity of being heard to a party in a proceeding, if the party so desires’. In view of the specific provisions under the law, in this case, there is a clear violation of principles of natural justice. - matter remanded back to the original authority to pass orders after observing principles of natural justice in accordance with law. .....

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..... spect of subsequent imports during the period from 11.5.2007 to 31.3.2008 was taken up for finalization by issue of show-cause notice in February 2009 by the original adjudicating authority. The provisional assessment has been finalized adopting the principles followed by the Commissioner for determination of assessable value in the adjudication proceedings against the appellants for the earlier p .....

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..... ation. 2. After hearing both the sides, we find that Section 122A specifically provides that the adjudicating authority shall, in any case proceed under this Chapter or any other provision of this Act, give an opportunity of being heard to a party in a proceeding, if the party so desires . In view of the specific provisions under the law, in this case, there is a clear violation of principles .....

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