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    <title>2000 (12) TMI 662 - CEGAT, KOLKATA</title>
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    <description>An ex parte adjudication may be set aside where an assessee shows a plausible cause for non-appearance and seeks time to produce records, because denial of a fair opportunity can violate natural justice. Here, the factory lock-out and absence of files were accepted as an explanation, so the ex parte order was remanded for fresh adjudication after hearing the assessee. The merits of the duty demand and penalty were not examined.</description>
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      <description>An ex parte adjudication may be set aside where an assessee shows a plausible cause for non-appearance and seeks time to produce records, because denial of a fair opportunity can violate natural justice. Here, the factory lock-out and absence of files were accepted as an explanation, so the ex parte order was remanded for fresh adjudication after hearing the assessee. The merits of the duty demand and penalty were not examined.</description>
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