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2015 (11) TMI 688 - MADRAS HIGH COURT

2015 (11) TMI 688 - MADRAS HIGH COURT - 2015 (325) E.L.T. 318 (Mad.) - Valuation - Enhancement in value - order passed without issuance of notice - Held that:- When the direction given by the learned Tribunal to the assessing authority is very clear, as pleaded by Mr.A.P.Srinivas, learned standing counsel, the petitioner was given all reasonable opportunity. But that does not mean that when the original authority in the earlier order has adjudicated the issue with regard to the provisional asses .....

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in 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 hearing and thereafter to decide the matter on merits and in accordance with law. It is open to the petitioner to rely upon any documents at the time of hearing. - Decided in favour of assessee. - Writ Petition No.10905 .....

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tice 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 directin .....

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e said loading of 19.70% was more than the initial loading of 15% and therefore, the notice for enhancement, if at all, is required to be given to the petitioner and in the present case, admittedly when the respondent is proceeding beyond the direction given by the Tribunal in the Order in Original No.20999 of 2013 dated 03.06.2013 for re-determining the value for loading the same by 19.70%, the impugned order is liable to be set aside by this Court. 3. Per contra, Mr.A.P.Srinivas, learned stand .....

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notice as a matter of right. Adding further, he would submit that when the petitioner was provided with notice of hearing and after availing the advantage of personal hearing before the respondent, he has not made out his case, however, the respondent 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 ''Cu .....

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el appearing for the respondent for the following reasons:- The previous Order in Original No.20999 of 2013 dated 03.06.2013 has given a direction stating as follows:- 7. This decision is subject to a periodical review after a period of 3 years. To facilitate prompt and timely review, the importer is directed to come forward with necessary data before 3 months from the date of the expiry period. 8. On expiry of 3 years period, if no renewal is done, the order will stand expired and the Assessing .....

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