https://www.taxtmi.com/caselaws?id=765634 The Tribunal upheld the finalization of the provisional assessment for the financial year 2014-15, determining that the principles of natural justice were not violated despite the appellant's claim of a lack of personal hearing. It also affirmed the Original Authority's decision to appropriate the excess duty amount to the Consumer Welfare Fund, concluding that the duty incidence was passed on to buyers. The Tribunal relied on the binding precedent set by the Apex Court in the appellant's own case, dismissing the appellant's arguments and affirming the decisions of the lower authorities. en-us Tue, 04 Feb 2025 00:00:00 +0530 Thu, 06 Feb 2025 08:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765634 The Tribunal upheld the finalization of the provisional assessment for the financial year 2014-15, determining that the principles of natural justice were not violated despite the appellant's claim of a lack of personal hearing. It also affirmed the Original Authority's decision to appropriate the excess duty amount to the Consumer Welfare Fund, concluding that the duty incidence was passed on to buyers. The Tribunal relied on the binding precedent set by the Apex Court in the appellant's own case, dismissing the appellant's arguments and affirming the decisions of the lower authorities. Case-Laws Central Excise Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765634