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    <title>1987 (11) TMI 247 - CEGAT, NEW DELHI</title>
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    <description>Natural justice required that importers be given a fair opportunity to present their case and produce supporting documents, including the end-use certificate, before adverse disposal of their appeals. Where dismissal had occurred for want of hearing or non-production of documents, and the certificate was later obtained, the proper course was to set aside the impugned orders and remand the matters for fresh adjudication. The importers were therefore entitled to place their evidence before the adjudicating authority and have the matters reconsidered afresh.</description>
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      <title>1987 (11) TMI 247 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=74233</link>
      <description>Natural justice required that importers be given a fair opportunity to present their case and produce supporting documents, including the end-use certificate, before adverse disposal of their appeals. Where dismissal had occurred for want of hearing or non-production of documents, and the certificate was later obtained, the proper course was to set aside the impugned orders and remand the matters for fresh adjudication. The importers were therefore entitled to place their evidence before the adjudicating authority and have the matters reconsidered afresh.</description>
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