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    <title>1999 (9) TMI 906 - CEGAT, CALCUTTA</title>
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    <description>Ex parte adjudication requires an effective opportunity of personal hearing before a matter is decided on merits. Where only one hearing opportunity was afforded and the record did not satisfactorily establish issuance or service of the hearing notice, the appellants&#039; defence was not effectively considered. The ex parte order was set aside and the matter remanded for de novo adjudication, with an effective hearing opportunity to be provided.</description>
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      <title>1999 (9) TMI 906 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=109133</link>
      <description>Ex parte adjudication requires an effective opportunity of personal hearing before a matter is decided on merits. Where only one hearing opportunity was afforded and the record did not satisfactorily establish issuance or service of the hearing notice, the appellants&#039; defence was not effectively considered. The ex parte order was set aside and the matter remanded for de novo adjudication, with an effective hearing opportunity to be provided.</description>
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