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    <title>2002 (4) TMI 495 - CEGAT,  NEW DELHI</title>
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    <description>An adjudication order cannot stand where the noticee is denied relied upon or seized documents needed to prepare an effective reply and is not given a proper hearing. The record showed repeated requests for copies of relevant documents, yet they were not supplied, and there was no reliable proof that the personal hearing notice had been duly communicated. That deprivation of access to material and of a reasonable opportunity to defend the case amounted to breach of natural justice. The order was set aside and the matter remanded for fresh adjudication after supplying the requisite documents and granting a fair opportunity of hearing.</description>
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      <title>2002 (4) TMI 495 - CEGAT,  NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=102427</link>
      <description>An adjudication order cannot stand where the noticee is denied relied upon or seized documents needed to prepare an effective reply and is not given a proper hearing. The record showed repeated requests for copies of relevant documents, yet they were not supplied, and there was no reliable proof that the personal hearing notice had been duly communicated. That deprivation of access to material and of a reasonable opportunity to defend the case amounted to breach of natural justice. The order was set aside and the matter remanded for fresh adjudication after supplying the requisite documents and granting a fair opportunity of hearing.</description>
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      <pubDate>Tue, 23 Apr 2002 00:00:00 +0530</pubDate>
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