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    <title>1999 (9) TMI 426 - CEGAT, MADRAS</title>
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    <description>An ex parte adjudication order passed despite a genuine request for adjournment was treated as a breach of natural justice. The request was supported by the closure of the unit and reference of the matter to the Board for Industrial and Financial Reconstruction, so the Commissioner should have granted adjournment. Because the appellants were denied an opportunity of hearing, the order could not stand. The ex parte order was set aside and the matter was remanded for de novo consideration on merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=94248</link>
      <description>An ex parte adjudication order passed despite a genuine request for adjournment was treated as a breach of natural justice. The request was supported by the closure of the unit and reference of the matter to the Board for Industrial and Financial Reconstruction, so the Commissioner should have granted adjournment. Because the appellants were denied an opportunity of hearing, the order could not stand. The ex parte order was set aside and the matter was remanded for de novo consideration on merits.</description>
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