https://www.taxtmi.com/caselaws?id=126113 Prima facie denial of natural justice was recorded because the lower appellate authority disposed of the assessee's appeal without examining its grounds against differential duty, interest and penalty. The Tribunal noted that the order made only a passing reference to the assessee's challenge, and indicated remand would otherwise have followed. It also granted total waiver of pre-deposit and stay in view of pending Larger Bench consideration of whether provisional assessment under Rule 7 was required and whether differential duty and interest could be levied from the date of clearance. The interim relief was granted without deciding the substantive valuation, interest or penalty issues. en-us Wed, 25 Mar 2009 00:00:00 +0530 Fri, 02 Nov 2012 14:49:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126113 Prima facie denial of natural justice was recorded because the lower appellate authority disposed of the assessee's appeal without examining its grounds against differential duty, interest and penalty. The Tribunal noted that the order made only a passing reference to the assessee's challenge, and indicated remand would otherwise have followed. It also granted total waiver of pre-deposit and stay in view of pending Larger Bench consideration of whether provisional assessment under Rule 7 was required and whether differential duty and interest could be levied from the date of clearance. The interim relief was granted without deciding the substantive valuation, interest or penalty issues. Case-Laws Central Excise Wed, 25 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126113