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2001 (5) TMI 384 - AT - Central ExciseExtract: .......on 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 assessee before passing order for provisional assessment. 5. emsp Appeal is disposed of with the above clarifications.
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