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    <title>2002 (9) TMI 346 - CEGAT, MUMBAI</title>
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    <description>An adjudication order passed without considering a filed reply and on the mistaken assumption that no hearing was attended is vitiated by breach of natural justice. Where the defence is not examined and a reasonable opportunity of personal hearing is not afforded, the proper course is to set aside the order and remand the matter for fresh adjudication. The jurisdictional Commissioner must then decide the case anew after considering the reply and granting a reasonable opportunity of hearing.</description>
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      <description>An adjudication order passed without considering a filed reply and on the mistaken assumption that no hearing was attended is vitiated by breach of natural justice. Where the defence is not examined and a reasonable opportunity of personal hearing is not afforded, the proper course is to set aside the order and remand the matter for fresh adjudication. The jurisdictional Commissioner must then decide the case anew after considering the reply and granting a reasonable opportunity of hearing.</description>
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