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2016 (3) TMI 468 - AT - CustomsBasis of valuation - Unacceptable by Revenue - Revenue contended that it has not given an opportunity of hearing by the Commissioner (Appeals) and also the basis of valuation is incorrect because it is based on Chartered Engineer’s certificate which did not contain all the relevant details as per the C.B.E. & C. circular but for the same it did not issued show cause notice to the respondent - Held that:- any enhancement of value will be to the disadvantage of the respondent who was never given a show cause notice regarding valuation in the first place. In the absence of show cause notice it is not possible to dispute at a later stage that the valuation adopted by the primary adjudicating authority as upheld by the Commissioner (Appeals) is incorrect particularly when the basis of valuation is not arbitrary or unreasonable. In the absence of the Chartered Engineer’s certificate in the prescribed format, valuation was made on the basis of material available. Also for no opportunity of hearing was given to Revenue by the Commissioner (Appeals) do not sustain because the principles of natural justice were given a go-by the Revenue at the time of primary adjudication order inasmuch as Revenue did not issue show cause notice to the respondent. Therefore, Revenue cannot cry foul on that score at a later stage when it itself violated the principles of natural justice. - Decided against the revenue
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