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2021 (4) TMI 19 - MADRAS HIGH COURTClassification of goods - fertilizers for the purpose of export - classified under Chapter 31 or under Chapter 38 of the Central Excise Tariff Act? - violation of principles of natural justice - HELD THAT:- It is well settled that what is not finding place in the show cause notice cannot be introduced for the first time in the final order. That would amount to taking the noticee/assessee by surprise. This is clear violation of principles of natural justice. The assessing the authority is amenable to granting personal hearing to the petitioner on 05.04.2021. On the said date, the petitioner shall appear before the authority - Petition allowed.
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