2001 (5) TMI 384 - AT - Central Excise

Summary

The appeal was made by the Revenue regarding a provisional assessment order. The assessing authority changed the basis of assessment without issuing a Show Cause Notice or providing a hearing to the assessee. The appellate Commissioner directed the assessing authority to give the assessee an opportunity to be heard before making the provisional assessment, which was deemed appropriate for compliance with natural justice principles. The Tribunal upheld the Commissioner's decision, emphasizing the importance of providing a reasonable opportunity for the assessee to be heard before imposing additional liabilities.