https://www.taxtmi.com/caselaws?id=186560 A demand for differential duty cannot be sustained where the assessee was not given a fair opportunity to explain objections, including the plea that input duty was wrongly included in the assessable value. The adjudicatory order was therefore unsustainable on the record and the matter had to be reconsidered on merits after hearing the assessee. The order was set aside and remitted to the jurisdictional Range Superintendent for fresh decision after granting reasonable opportunity of hearing. en-us Tue, 04 May 2010 00:00:00 +0530 Thu, 22 Sep 2016 17:08:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186560 A demand for differential duty cannot be sustained where the assessee was not given a fair opportunity to explain objections, including the plea that input duty was wrongly included in the assessable value. The adjudicatory order was therefore unsustainable on the record and the matter had to be reconsidered on merits after hearing the assessee. The order was set aside and remitted to the jurisdictional Range Superintendent for fresh decision after granting reasonable opportunity of hearing. Case-Laws Central Excise Tue, 04 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186560