https://www.taxtmi.com/caselaws?id=97635 An adjudication order confirming duty, penalty and director penalties could not be sustained where the assessee had not been given a reasonable opportunity to explain its case with documentary evidence. The Tribunal noted that adjournments had been sought for valid reasons and that some delay was attributable to the department, so the Commissioner should have granted further opportunity before deciding on the record alone. Because the dispute required detailed factual examination, the impugned order was set aside and the matter remanded for fresh adjudication after giving the assessee a reasonable hearing. en-us Thu, 28 Sep 2000 00:00:00 +0530 Tue, 17 Jan 2012 15:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97635 An adjudication order confirming duty, penalty and director penalties could not be sustained where the assessee had not been given a reasonable opportunity to explain its case with documentary evidence. The Tribunal noted that adjournments had been sought for valid reasons and that some delay was attributable to the department, so the Commissioner should have granted further opportunity before deciding on the record alone. Because the dispute required detailed factual examination, the impugned order was set aside and the matter remanded for fresh adjudication after giving the assessee a reasonable hearing. Case-Laws Central Excise Thu, 28 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97635