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TMI Blog2015 (11) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... ng notice whatsoever to the petitioner regarding the proposal to enhance the value without even following the remand directions issued by the learned Tribunal. 2. Mr.AR.L.Sundaresan, learned senior counsel appearing for the petitioner drawing attention of this Court to paragraph 7 of the earlier Order in Original No.20999 of 2013 dated 03.06.2013 emphatically submitted that when the order-in-original has taken a decision which is subjected to a periodical review after a period of three years directing the importer to come forward with necessary data before three months and on the expiry of the period of three years, making it clear that if no renewal is done, the order will stand expired and the Assessing Groups shall resort to Provisional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent without satisfying with the argument advanced by the petitioner has rightly come to the conclusion and passed final order and in the event, if the petitioner is aggrieved, he can file an appeal. Fairly, he would further submit that the ''Customs, Excise and Service Tax Appellate Tribunal'' (CESTAT), Chennai, in Appeal No.C/S/40684/2014 and C/40484/2014 dated 13.08.2014, while remanding the matter to the adjudicating authority, directed the adjudicating authority to give proper opportunity of hearing before decision and such direction has been promptly complied with therefore, the impugned order is not liable to be interfered. 4. But this Court finds no merit in the contention made by Mr.A.P.Srinivas, learned standi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Assessable Value, cannot on their own by rejecting the value declared by the petitioner, order for re-determination of the value by loading the same by 19.70% without there being any specific further notice for enhancement of the value. Therefore, this Court being convinced with the submissions made by the learned senior counsel appearing for the petitioner is inclined to interfere with and accordingly by setting aside the impugned order, the matter is again remanded back to the assessing officer and the petitioner is directed to treat the order as notice and submit his case by appearing personally before the assessing authority. It is needless to mention that the assessing officer is directed to issue notice informing the date of hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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