https://www.taxtmi.com/caselaws?id=43753 Where the revenue seeks to recover enhanced central excise duty on the footing that an earlier assessment was provisional, the assessee must first be told the grounds for the proposed increase and given an opportunity to respond. The Court treated this as the minimum requirement of natural justice under Rule 9B(5) of the Central Excise Rules and applied it whenever enhanced liability was to be fastened. Prior validity of the earlier assessment was not in issue; the decisive point was that additional duty could not be made payable without prior notice and hearing. The High Court's direction was upheld. en-us Thu, 17 Feb 1994 00:00:00 +0530 Mon, 14 Apr 2025 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43753 Where the revenue seeks to recover enhanced central excise duty on the footing that an earlier assessment was provisional, the assessee must first be told the grounds for the proposed increase and given an opportunity to respond. The Court treated this as the minimum requirement of natural justice under Rule 9B(5) of the Central Excise Rules and applied it whenever enhanced liability was to be fastened. Prior validity of the earlier assessment was not in issue; the decisive point was that additional duty could not be made payable without prior notice and hearing. The High Court's direction was upheld. Case-Laws Central Excise Thu, 17 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43753