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    <title>1997 (1) TMI 184 - CEGAT, NEW DELHI</title>
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    <description>An ex parte appellate order was treated as vitiated where the appellants had promptly sought their first adjournment by telegram for sufficient cause, including travel difficulty and a prior High Court commitment. Refusing that request and deciding the matter without an effective hearing amounted to denial of natural justice. The appellate order was therefore set aside in substance, and the dispute was remanded to the appellate authority for fresh adjudication on merits after giving the appellants an opportunity of hearing.</description>
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      <title>1997 (1) TMI 184 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=86329</link>
      <description>An ex parte appellate order was treated as vitiated where the appellants had promptly sought their first adjournment by telegram for sufficient cause, including travel difficulty and a prior High Court commitment. Refusing that request and deciding the matter without an effective hearing amounted to denial of natural justice. The appellate order was therefore set aside in substance, and the dispute was remanded to the appellate authority for fresh adjudication on merits after giving the appellants an opportunity of hearing.</description>
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