https://www.taxtmi.com/caselaws?id=81556 An appellate authority must consider a request for personal hearing and afford both sides an opportunity to be heard; failure to do so amounts to denial of natural justice. As the impugned appellate order did not record any consideration of the Department's request for hearing, it was treated as procedurally defective. The order was therefore set aside and the matter remanded to the Collector (Appeals) for fresh disposal after granting personal hearing to both sides. en-us Thu, 05 Sep 1991 00:00:00 +0530 Mon, 27 Jun 2011 14:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81556 An appellate authority must consider a request for personal hearing and afford both sides an opportunity to be heard; failure to do so amounts to denial of natural justice. As the impugned appellate order did not record any consideration of the Department's request for hearing, it was treated as procedurally defective. The order was therefore set aside and the matter remanded to the Collector (Appeals) for fresh disposal after granting personal hearing to both sides. Case-Laws Central Excise Thu, 05 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81556