https://www.taxtmi.com/caselaws?id=81426 Failure to consider the assessee's reply and the claim for exemption under Notification No. 175/86-C.E. rendered the adjudication unsustainable, because the authority did not examine the notification as a whole or address the plea under paragraph 4(b). That omission was treated as a breach of natural justice. As fresh consideration was required and the assessee had raised a substantial grievance, insistence on pre-deposit was held to cause undue hardship. The order was set aside, pre-deposit was dispensed with, and the matter was remanded for fresh adjudication after a proper hearing. en-us Mon, 22 Jul 1991 00:00:00 +0530 Fri, 24 Jun 2011 15:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81426 Failure to consider the assessee's reply and the claim for exemption under Notification No. 175/86-C.E. rendered the adjudication unsustainable, because the authority did not examine the notification as a whole or address the plea under paragraph 4(b). That omission was treated as a breach of natural justice. As fresh consideration was required and the assessee had raised a substantial grievance, insistence on pre-deposit was held to cause undue hardship. The order was set aside, pre-deposit was dispensed with, and the matter was remanded for fresh adjudication after a proper hearing. Case-Laws Central Excise Mon, 22 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81426