https://www.taxtmi.com/caselaws?id=73880 The Tribunal found in favor of the appellants in both cases. In the first case, due to improper service of the show cause notice on the appellant's wife instead of the appellant himself, the Tribunal set aside the order and remanded the matter for fresh consideration following legal procedures. In the second case, the Tribunal held that the Collector's insistence on the appellant's presence during adjudication was unjustified, violating natural justice principles. As a result, the penalty was set aside, and a new opportunity for a personal hearing was granted. en-us Wed, 13 Jul 1988 00:00:00 +0530 Sat, 04 Jun 2011 11:25:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73880 The Tribunal found in favor of the appellants in both cases. In the first case, due to improper service of the show cause notice on the appellant's wife instead of the appellant himself, the Tribunal set aside the order and remanded the matter for fresh consideration following legal procedures. In the second case, the Tribunal held that the Collector's insistence on the appellant's presence during adjudication was unjustified, violating natural justice principles. As a result, the penalty was set aside, and a new opportunity for a personal hearing was granted. Case-Laws Customs Wed, 13 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73880