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    <title>1999 (7) TMI 371 - CEGAT, MUMBAI</title>
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    <description>An appellate order passed by a successor officer without granting a fresh hearing was found vulnerable where the appellants had not been properly heard. The record showed that although a hearing had been listed before one officer, the matter was later disposed of ex parte on a subsequent date when the appellants did not appear, and the final order was issued by a successor on the existing record. The disposal without affording a proper opportunity of written and oral hearing offended natural justice, so the order was set aside and the matter remitted for fresh decision.</description>
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      <title>1999 (7) TMI 371 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=94232</link>
      <description>An appellate order passed by a successor officer without granting a fresh hearing was found vulnerable where the appellants had not been properly heard. The record showed that although a hearing had been listed before one officer, the matter was later disposed of ex parte on a subsequent date when the appellants did not appear, and the final order was issued by a successor on the existing record. The disposal without affording a proper opportunity of written and oral hearing offended natural justice, so the order was set aside and the matter remitted for fresh decision.</description>
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