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2014 (12) TMI 620 - AT - Central ExciseDemand of differential duty - Finalization of Provisional assessment - Principle of natural justice - Matter earlier remanded back by Tribunal - Commissioner passed the re-assessment order - Held that:- After considering all the relevant aspects, namely, the product's functions and its usage, technical literature, HSN Explanatory Notes, various Tribunal and Apex Court decisions relevant to the classification the product, the Tribunal has recorded a detailed finding and has classified the product. Therefore, it cannot be the case that the appellant were never afforded an opportunity to canvass their views. In this factual position, we do not any merit in the appellant's contention that they should have been given one more opportunity by the assessing officer as regards the proposed classification. In any case, the assessing officer was neither directed to give such an opportunity nor could he have come to a different view, in view of the decision this Tribunal with respect to classification which is binding on the lower authorities. The lower authorities have merely carried out the directions of this Tribunal to re-calculate the duty and in the absence of any challenge to such re-calculation by the appellant, the present appeal is liable to rejected and we hold accordingly. Tribunal set aside the final assessment done by the lower authorities and directed the assessing officer to undertake re-assessment as per the classification decided by the Tribunal and to re-compute the differential duty liability. Thus the remand order passed by the Tribunal restored the provisional assessment resorted to earlier by setting aside the final assessment order and it is in pursuance of the said remand order, the jurisdictional Dy. Commissioner passed the re-assessment order and confirmed the differential duty liability. - amount of duty demand confirmed is much less than the amount specified in the show cause notice issued for finalization of provisional assessment. In the notice dated 1-3-98 which was issued for finalization of provisional assessment, the differential duty sought to be recovered was ₹ 37.05 Crore approx whereas in the final assessment order, the demand confirmed is only ₹ 5,30,86,840/- which is much less than that proposed in the notice. Thus there is no infirmity in the assessment order passed by the Deputy Commissioner as the enhancement of rate of duty has not resulted in confirmation of any amount more than that proposed in the show cause notice. - Decided against assessee.
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