2026 (4) TMI 1787

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....also sought for setting aside of the ancillary proceedings pursuant to the order of assessment. 2. Sri. K. K. Chythanya, learned Senior Counsel appearing for the petitioner submits that petitioner has assailed the validity of the order on the ground of violation of principles of natural justice and non-following of circulars which mandate that proposed addition is required to be quantified and petitioner be put on notice. It is further submitted that petitioner ought to be called upon with specific information required by the department, before the Authority proceeds to adjudicate, as petitioner would then be in a position to meet the grounds sought to be raised and which could be taken note of while passing of the assessment order. 3....

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....rmation required. However, it is pointed out that in the assessment order that the Authority has proceeded to adjudicate on both heads of rearing charges as well as freight charges without complete documents being available. 6. Learned Senior Counsel would further contend that any proposed addition ought to be preceded by its quantification and petitioner ought to be given an opportunity to take their views regarding the same before the authority would proceed. It is further submitted that personal hearing ought to have been afforded in which event, petitioner would have clarified the alleged discrepancies as noticed by the authority. 7. Sri. Dilip M, learned counsel appearing for the respondent would submit that the Authority has con....