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TMI Blog2009 (3) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... the statute on the basis whereof the order is made, is itself under II challenge. The present case falls in the first of the above situations and calls for our intervention in view of the admitted factual position that the petitioner had not been heard before the passing of the impugned order – order in original quashed – matter remitted for fresh order. - 2659 of 2009 - - - Dated:- 4-3-2009 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of assessment in terms of communication No. F. No. S/26-Misc-79/2008 Gr. 1, which were received by the assessing authority in its office on 15-1-2009. The assessing authority then proceeded to make a final assessment order on 7-2-2009 (Annexure P.6, [Colly.]) assessing a duty of Rs. 2,22,478/-; 1,26,855/-; 3,33,435/- and 180,379/- as recoverable from the petitioner on account of the imports m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he direction issued by this Court granted a limited period of one month to the Assessing Authority to complete the assessment proceedings, the said direction was understood by the Assessing Authority to mean that no further opportunity or hearing was required to be provided to the petitioner-assessee. He fairly conceded that neither any notice of the assessment proceedings was issued nor any oppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner next submitted that the petitioner has not been provided a copy of the parameters adopted for finalization of the assessment referred to in the impugned order. He urged that a copy of the said parameters ought to be made available to the petitioner in order to make the hearing before the Assessing Authority effective. He further urged that the petitioners contentions ought to be examined b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority on 15-4-2009 at 10 a.m. We make it clear that in case the petitioner does not appear before the Assessing Authority on the date and the time given, the Assessing Authority, shall be free to make a fresh order without any further notice to the petitioner. We hope and trust that the points which the petitioner raises in connection with the assessment, are examined by assessing Authority f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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