https://www.taxtmi.com/caselaws?id=396781 Under the legacy dispute resolution scheme, a personal hearing under Section 127(2) and Section 127(3) of the Finance Act, 2019 arose only where the designated committee's estimate exceeded the amount declared by the declarant. Here, the declared amount was lower than the liability reflected in the original adjudication order, so the hearing precondition was not met and the refusal to grant a personal hearing required no interference. The pending rectification petition did not change the figure in the adjudication order for this purpose, though it was directed to be disposed of expeditiously in accordance with law after hearing the petitioner. en-us Wed, 01 Jul 2020 00:00:00 +0530 Wed, 18 Nov 2020 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396781 Under the legacy dispute resolution scheme, a personal hearing under Section 127(2) and Section 127(3) of the Finance Act, 2019 arose only where the designated committee's estimate exceeded the amount declared by the declarant. Here, the declared amount was lower than the liability reflected in the original adjudication order, so the hearing precondition was not met and the refusal to grant a personal hearing required no interference. The pending rectification petition did not change the figure in the adjudication order for this purpose, though it was directed to be disposed of expeditiously in accordance with law after hearing the petitioner. Case-Laws Central Excise Wed, 01 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396781