https://www.taxtmi.com/caselaws?id=3013 An assessment made without granting the assessee a hearing or an to place relevant material was held to breach natural justice and vitiate the duty determination. The assessing authority, acting quasi-judicially, was also required to consider exemption notifications and other material directly bearing on the levy; failure to do so constituted error of law and jurisdictional defect. The availability or non-exhaustion of an alternative statutory appeal did not bar writ jurisdiction in these circumstances. The assessment order and consequential demand were therefore liable to be set aside and the matter remitted for fresh consideration of duty liability after taking the relevant notifications into account. en-us Thu, 17 Jan 2008 00:00:00 +0530 Sat, 27 Apr 2013 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3013 An assessment made without granting the assessee a hearing or an to place relevant material was held to breach natural justice and vitiate the duty determination. The assessing authority, acting quasi-judicially, was also required to consider exemption notifications and other material directly bearing on the levy; failure to do so constituted error of law and jurisdictional defect. The availability or non-exhaustion of an alternative statutory appeal did not bar writ jurisdiction in these circumstances. The assessment order and consequential demand were therefore liable to be set aside and the matter remitted for fresh consideration of duty liability after taking the relevant notifications into account. Case-Laws Central Excise Thu, 17 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3013