https://www.taxtmi.com/caselaws?id=86132 Where a reply to a show cause notice is shown to have been received by the department, a presumption arises that the communication contains that reply, unless the department rebuts it by showing it related to some other matter. If the adjudicating authority fails to consider the reply before passing the order, the order cannot be sustained. The matter must then be reconsidered after giving the affected party an opportunity of personal hearing and deciding afresh according to law. en-us Fri, 30 Aug 1996 00:00:00 +0530 Wed, 10 Aug 2011 14:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86132 Where a reply to a show cause notice is shown to have been received by the department, a presumption arises that the communication contains that reply, unless the department rebuts it by showing it related to some other matter. If the adjudicating authority fails to consider the reply before passing the order, the order cannot be sustained. The matter must then be reconsidered after giving the affected party an opportunity of personal hearing and deciding afresh according to law. Case-Laws Central Excise Fri, 30 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86132