https://www.taxtmi.com/caselaws?id=104619 An adjudication was set aside where the Commissioner failed to consider the assessee's reply to the show cause notice and proceeded on the mistaken assumption that no reply had been filed. The record also showed that the assertion of non-receipt of notice for personal hearing remained unrebutted, indicating that a reasonable opportunity of hearing was not afforded. The matter was remanded to the jurisdictional Commissioner for fresh decision in accordance with law after considering the reply, supporting certificate and submissions, and after granting a fair personal hearing. en-us Tue, 09 Oct 2001 00:00:00 +0530 Wed, 29 Feb 2012 17:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104619 An adjudication was set aside where the Commissioner failed to consider the assessee's reply to the show cause notice and proceeded on the mistaken assumption that no reply had been filed. The record also showed that the assertion of non-receipt of notice for personal hearing remained unrebutted, indicating that a reasonable opportunity of hearing was not afforded. The matter was remanded to the jurisdictional Commissioner for fresh decision in accordance with law after considering the reply, supporting certificate and submissions, and after granting a fair personal hearing. Case-Laws Customs Tue, 09 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104619