https://www.taxtmi.com/caselaws?id=355397 The High Court ruled in favor of the Commissioner of Central Excise, holding that a notice or opportunity of hearing is not mandatory before appropriating an amount under Section 142(1)(a) of the Customs Act, 1962. The Court emphasized that if the assessee has been given an opportunity of hearing and is aware of the amount due under the Act but fails to pay, no further notice is required for appropriation. Therefore, the Court allowed the appeal, affirming that no additional notice is necessary before appropriating an amount under the mentioned provision. en-us Mon, 28 Aug 2017 00:00:00 +0530 Wed, 14 Feb 2018 09:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355397 The High Court ruled in favor of the Commissioner of Central Excise, holding that a notice or opportunity of hearing is not mandatory before appropriating an amount under Section 142(1)(a) of the Customs Act, 1962. The Court emphasized that if the assessee has been given an opportunity of hearing and is aware of the amount due under the Act but fails to pay, no further notice is required for appropriation. Therefore, the Court allowed the appeal, affirming that no additional notice is necessary before appropriating an amount under the mentioned provision. Case-Laws Central Excise Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355397