https://www.taxtmi.com/caselaws?id=202532 A prior adjudication granting the assessee exemption under Notification No. 8/98-C.E. had attained finality because it was never challenged, so later review and consequential assessment steps could not indirectly unsettle that final finding. The later proceedings were also taken without notice to the assessee or proof of service before the revised assessment, denying a reasonable opportunity of hearing. The statutory appellate scheme did not support the manner in which the Commissioner (Appeals) proceeded. On these grounds, the impugned review, appellate and assessment orders were held vitiated for want of jurisdictional competence and breach of natural justice. en-us Tue, 15 Mar 2011 00:00:00 +0530 Sat, 31 Dec 2011 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202532 A prior adjudication granting the assessee exemption under Notification No. 8/98-C.E. had attained finality because it was never challenged, so later review and consequential assessment steps could not indirectly unsettle that final finding. The later proceedings were also taken without notice to the assessee or proof of service before the revised assessment, denying a reasonable opportunity of hearing. The statutory appellate scheme did not support the manner in which the Commissioner (Appeals) proceeded. On these grounds, the impugned review, appellate and assessment orders were held vitiated for want of jurisdictional competence and breach of natural justice. Case-Laws Central Excise Tue, 15 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202532