Matter not to be remanded, if non-grant of hearing has not prejudiced assessee : SC

Excise & Customs : Even if it is found by court that there is a violation of principles of natural justice, courts may not strike down action and remand matter back for fresh decision, if non-grant of hearing has not caused any prejudice to concerned person

Excise & Customs : Supreme Court condones procedural infraction of non-issuance of notice, when demand was raised under retrospective validation law and there was no dispute as to amount

[2015] 58 taxmann.com 90 (SC)

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