https://www.taxtmi.com/caselaws?id=96069 Denial of a fair opportunity of hearing before both the adjudicating and appellate authorities was treated as a breach of natural justice. The commentary notes that, even where written grounds were filed, the assessee could not be denied a personal hearing before merits were decided. Because no hearing was granted at either stage, the proceedings were set aside and remanded for fresh adjudication on merits. The assessee was also protected from insistence on pre-deposit in the remanded proceedings. en-us Tue, 20 Feb 2001 00:00:00 +0530 Sat, 17 Dec 2011 10:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96069 Denial of a fair opportunity of hearing before both the adjudicating and appellate authorities was treated as a breach of natural justice. The commentary notes that, even where written grounds were filed, the assessee could not be denied a personal hearing before merits were decided. Because no hearing was granted at either stage, the proceedings were set aside and remanded for fresh adjudication on merits. The assessee was also protected from insistence on pre-deposit in the remanded proceedings. Case-Laws Central Excise Tue, 20 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96069