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    <title>1999 (2) TMI 221 - CEGAT,  MUMBAI</title>
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    <description>An appellate order that ignores a duly made adjournment request and thereby deprives a party of a fair opportunity of hearing is liable to be set aside for breach of natural justice. Here, the record showed that the assessee sought adjournment because its consultant was unavailable, but the request was not considered in the appellate order. The omission was treated as a material procedural defect affecting fairness, so the order was set aside and the matter remanded for de novo consideration in accordance with natural justice, with consequential relief in relation to the detained goods.</description>
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      <title>1999 (2) TMI 221 - CEGAT,  MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=91349</link>
      <description>An appellate order that ignores a duly made adjournment request and thereby deprives a party of a fair opportunity of hearing is liable to be set aside for breach of natural justice. Here, the record showed that the assessee sought adjournment because its consultant was unavailable, but the request was not considered in the appellate order. The omission was treated as a material procedural defect affecting fairness, so the order was set aside and the matter remanded for de novo consideration in accordance with natural justice, with consequential relief in relation to the detained goods.</description>
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