TMI Blog2022 (2) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... alisation stage of the same - such action of Revenue is totally against the principles of natural justice. Hon ble Supreme Court in the case of DHAKESWARI COTTON MILLS LIMITED VERSUS COMMISSIONER OF INCOME-TAX, WEST BENGAL [ 1954 (10) TMI 12 - SUPREME COURT ], have laid down in its ruling that the Adjudicating Authority, if it wants to use any material collected behind the back of the assessee for the purpose of assessment, the Authority is bound to put assessee to notice by serving copy and giving sufficient opportunity to rebut the same. In absence of such notice the assessment order was held to be untenable and set aside - in the facts and circumstances of the present case, the ruling of Hon ble Supreme Court in the case of Dhakeswa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the category as mentioned in DRI alert circular. Subsequently, finalisation of assessment was taken up after receipt of the test report from CRCL. The Order-in-original states that three opportunities for personal hearing was given vide common notice, wherein date was fixed but the importer did not appear. Thereafter, as is evident from the order-in-original, without giving a copy of the documents to the assessee/ importer, on the basis of which Revenue sought to finalise the enhancement of value by rejecting the transaction value, the assessment of bills of entry was finalised with respect to seventeen bills of entry vide order-in-original dt. 19.12.2016, relying on the DRI alert circular and also alleging that there is absence of fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preferred appeal before the Hon ble Supreme Court, filed vide Dy. No. 15298/2019 dt. 25.04.2019. He further urged that the appellant-assessee has not protested the proposed enhancement at the stage of finalisation, inspite of opportunity given, and thus, there is deemed admission on their part to the enhancement made at the time of provisional assessment. 5. Learned Counsel for the respondent- importer relies on the impugned order and opposes the appeal of Revenue. He further urges that the respondent importer was not even given proper notice by serving the copy of material/ NIDB data based on which Revenue has proposed, to finalise the assessment. Accordingly, he prays for dismissing the appeal. 6. Having considered the rival cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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