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    <title>1987 (7) TMI 237 - CEGAT, NEW DELHI</title>
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    <description>A hearing is effective only when the party is given a real opportunity to defend; a short notice hearing combined with a timely adjournment request and counsel&#039;s unavailability made the hearing illusory. Refusing adjournment in those circumstances resulted in an ex parte adjudication that amounted to empty compliance with audi alteram partem. The ex parte order was therefore unsustainable for breach of natural justice, and the matter had to be remanded for fresh decision after granting an effective personal hearing.</description>
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      <title>1987 (7) TMI 237 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=73182</link>
      <description>A hearing is effective only when the party is given a real opportunity to defend; a short notice hearing combined with a timely adjournment request and counsel&#039;s unavailability made the hearing illusory. Refusing adjournment in those circumstances resulted in an ex parte adjudication that amounted to empty compliance with audi alteram partem. The ex parte order was therefore unsustainable for breach of natural justice, and the matter had to be remanded for fresh decision after granting an effective personal hearing.</description>
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