Personal hearing mandatory before heavy penalty order; natural justice violated.

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....Principles of natural justice violated as petitioner denied opportunity of hearing before passing adverse order. Coordinate bench ruling in BHARAT MINT case affirmed - assessing authority mandated to afford opportunity of personal hearing, irrespective of assessee's choice marked. In context of heavy civil liability assessment order, minimal opportunity of hearing essential to ensure reasoned order and better appreciation at appeal stage. Impugned order set aside, matter remitted to assessing officer to issue fresh notice to petitioner within two weeks for granting personal hearing.....