https://www.taxtmi.com/caselaws?id=97483 Improper service of the Section 35E(4) application and hearing notice vitiated the appellate proceedings where letters were sent to an address after the factory had been sold. The appellant had no effective notice, no opportunity to contest the matter, and no duty to inform the Commissioner (Appeals) of the address change on these facts. The proceedings were therefore contrary to natural justice, the impugned order was set aside, and the matter was remitted for fresh decision in accordance with law. en-us Tue, 04 Jan 2000 00:00:00 +0530 Mon, 16 Jan 2012 18:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97483 Improper service of the Section 35E(4) application and hearing notice vitiated the appellate proceedings where letters were sent to an address after the factory had been sold. The appellant had no effective notice, no opportunity to contest the matter, and no duty to inform the Commissioner (Appeals) of the address change on these facts. The proceedings were therefore contrary to natural justice, the impugned order was set aside, and the matter was remitted for fresh decision in accordance with law. Case-Laws Central Excise Tue, 04 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97483