https://www.taxtmi.com/caselaws?id=86112 An ex parte personal penalty order was set aside because the appellant had not been given a proper opportunity of hearing. The return of the hearing notice marked "unclaimed" was not treated as refusal of notice, and the consultant's undertaking to produce the appellant supported a fresh hearing. The matter was remanded to the Commissioner of Customs for reconsideration after affording the appellant an adequate opportunity to be heard. en-us Thu, 18 Apr 1996 00:00:00 +0530 Wed, 10 Aug 2011 12:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86112 An ex parte personal penalty order was set aside because the appellant had not been given a proper opportunity of hearing. The return of the hearing notice marked "unclaimed" was not treated as refusal of notice, and the consultant's undertaking to produce the appellant supported a fresh hearing. The matter was remanded to the Commissioner of Customs for reconsideration after affording the appellant an adequate opportunity to be heard. Case-Laws Central Excise Thu, 18 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86112