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<h1>Assistant Collector's Order Overturned for Lack of Opportunity - Natural Justice Principles Upheld</h1> The Appellate Tribunal CEGAT, New Delhi held that the Assistant Collector cannot issue an order on a non-raised ground in the show cause notice. The ... Natural justice - Exemption The Appellate Tribunal CEGAT, New Delhi ruled that the Assistant Collector cannot pass an order on a ground not raised in the show cause notice. The appeal by the Revenue was rejected as the benefit of Notification 48/77 was denied without proper notice to the assessee, violating the principle of natural justice. The order-in-original classifying the product under sub-heading 3003.10 was set aside for lack of opportunity given to the assessees to present their case. The appeal was dismissed, upholding the Collector (Appeals) decision.