https://www.taxtmi.com/caselaws?id=84379 Differential duty may be assessed at the RT-12 stage under Rule 173-I where the approved classification list shows a higher duty rate than the duty actually paid, so the demand is legally sustainable in principle. However, recovery and finalisation of the assessment must follow the prescribed procedure and comply with natural justice, including a proper opportunity for the assessee to be heard. Where hearing is not afforded, the assessment order is procedurally defective and cannot stand, even if the duty demand itself is otherwise maintainable. en-us Tue, 14 Feb 1995 00:00:00 +0530 Thu, 21 Jul 2011 16:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84379 Differential duty may be assessed at the RT-12 stage under Rule 173-I where the approved classification list shows a higher duty rate than the duty actually paid, so the demand is legally sustainable in principle. However, recovery and finalisation of the assessment must follow the prescribed procedure and comply with natural justice, including a proper opportunity for the assessee to be heard. Where hearing is not afforded, the assessment order is procedurally defective and cannot stand, even if the duty demand itself is otherwise maintainable. Case-Laws Central Excise Tue, 14 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84379