https://www.taxtmi.com/caselaws?id=92964 Penalty was held unsustainable where the adjudication order was issued on the same day as the scheduled personal hearing and the appellant had sought an adjournment on sickness grounds. On the recorded facts, no effective opportunity of hearing was afforded before penalty was imposed, so the adjudication was found contrary to the principles of natural justice. The matter was therefore set aside and remanded to the jurisdictional Commissioner for fresh adjudication after giving the appellant an opportunity to present its case. The stay application was allowed and the appeal was disposed of by remand. en-us Mon, 17 May 1999 00:00:00 +0530 Mon, 07 Nov 2011 14:06:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92964 Penalty was held unsustainable where the adjudication order was issued on the same day as the scheduled personal hearing and the appellant had sought an adjournment on sickness grounds. On the recorded facts, no effective opportunity of hearing was afforded before penalty was imposed, so the adjudication was found contrary to the principles of natural justice. The matter was therefore set aside and remanded to the jurisdictional Commissioner for fresh adjudication after giving the appellant an opportunity to present its case. The stay application was allowed and the appeal was disposed of by remand. Case-Laws Customs Mon, 17 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92964