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    <title>1999 (9) TMI 906 - CEGAT, CALCUTTA</title>
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    <description>An ex parte adjudication order should not be sustained where the appellants were not effectively heard and the record does not satisfactorily show proper service of the personal hearing notice. The article notes that only one opportunity of hearing had been given, the defence was not considered, and a further opportunity was required in the interest of justice before deciding the matter on merits. The order was therefore set aside and the matter remanded for de novo adjudication with effective opportunity of hearing to the appellants.</description>
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      <title>1999 (9) TMI 906 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=109133</link>
      <description>An ex parte adjudication order should not be sustained where the appellants were not effectively heard and the record does not satisfactorily show proper service of the personal hearing notice. The article notes that only one opportunity of hearing had been given, the defence was not considered, and a further opportunity was required in the interest of justice before deciding the matter on merits. The order was therefore set aside and the matter remanded for de novo adjudication with effective opportunity of hearing to the appellants.</description>
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