https://www.taxtmi.com/caselaws?id=82024 A disputed duty quantification could be examined on the existing record where the calculation details had not been supplied and the lower appellate authority had refused to consider the assessee's challenge only because no specific objection was raised. The Tribunal noted that a claim for notification benefit could still be examined if the record permitted, and that, given the age of the matter and the likelihood of reduction in duty if the benefit applied, insisting on pre-deposit would cause undue hardship. The matter was therefore remanded for fresh adjudication by the appellate authority with an opportunity of personal hearing, in line with natural justice. en-us Mon, 13 Jul 1992 00:00:00 +0530 Fri, 01 Jul 2011 14:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82024 A disputed duty quantification could be examined on the existing record where the calculation details had not been supplied and the lower appellate authority had refused to consider the assessee's challenge only because no specific objection was raised. The Tribunal noted that a claim for notification benefit could still be examined if the record permitted, and that, given the age of the matter and the likelihood of reduction in duty if the benefit applied, insisting on pre-deposit would cause undue hardship. The matter was therefore remanded for fresh adjudication by the appellate authority with an opportunity of personal hearing, in line with natural justice. Case-Laws Central Excise Mon, 13 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82024