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    <title>2002 (3) TMI 779 - CEGAT, CHENNAI</title>
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    <description>Refusal of a genuine adjournment request, followed by ex parte adjudication on a substantial fiscal demand, violated the principles of natural justice. The adjudicating authority was required to grant a fair opportunity of hearing, particularly where disputed valuation issues and serious civil consequences were involved. The ex parte order was therefore unsustainable and was set aside. The matter was remanded to the original authority for fresh consideration, with direction to grant personal hearing and pass a reasoned speaking order.</description>
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      <description>Refusal of a genuine adjournment request, followed by ex parte adjudication on a substantial fiscal demand, violated the principles of natural justice. The adjudicating authority was required to grant a fair opportunity of hearing, particularly where disputed valuation issues and serious civil consequences were involved. The ex parte order was therefore unsustainable and was set aside. The matter was remanded to the original authority for fresh consideration, with direction to grant personal hearing and pass a reasoned speaking order.</description>
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