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    <title>1992 (4) TMI 131 - CEGAT, CALCUTTA</title>
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    <description>Failure to serve the show cause notice before adjudication deprived the appellant of a meaningful opportunity to reply and rebut the proposed confiscation and penalty. The authority proceeded to personal hearing and passed the order despite the appellant&#039;s specific request for a copy of the notice, so the adjudication was held vitiated for breach of natural justice. The impugned order was set aside insofar as it concerned the appellant, and the matter was remitted for fresh adjudication after service of notice and a proper opportunity to be heard.</description>
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      <link>https://www.taxtmi.com/caselaws?id=81839</link>
      <description>Failure to serve the show cause notice before adjudication deprived the appellant of a meaningful opportunity to reply and rebut the proposed confiscation and penalty. The authority proceeded to personal hearing and passed the order despite the appellant&#039;s specific request for a copy of the notice, so the adjudication was held vitiated for breach of natural justice. The impugned order was set aside insofar as it concerned the appellant, and the matter was remitted for fresh adjudication after service of notice and a proper opportunity to be heard.</description>
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