https://www.taxtmi.com/caselaws?id=73561 An ex parte adjudication cannot stand where the assessee was not given a clear, liberal, and unambiguous opportunity to produce evidence, seek summons or cross-examination, and present a defence. Although the duty to place evidence before the authority lay on the assessee, the record showed that the assessees were labouring under a misapprehension about the procedure and were not effectively heard. The Tribunal held that deciding the matter without their effective participation prejudiced natural justice and the cause of justice. The order was set aside and the matter remanded for fresh adjudication from the show cause notice stage, with a proper opportunity to be heard and to lead evidence. en-us Mon, 01 Feb 1988 00:00:00 +0530 Wed, 01 Jun 2011 18:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73561 An ex parte adjudication cannot stand where the assessee was not given a clear, liberal, and unambiguous opportunity to produce evidence, seek summons or cross-examination, and present a defence. Although the duty to place evidence before the authority lay on the assessee, the record showed that the assessees were labouring under a misapprehension about the procedure and were not effectively heard. The Tribunal held that deciding the matter without their effective participation prejudiced natural justice and the cause of justice. The order was set aside and the matter remanded for fresh adjudication from the show cause notice stage, with a proper opportunity to be heard and to lead evidence. Case-Laws Central Excise Mon, 01 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73561