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    <title>2004 (11) TMI 375 - CESTAT, BANGALORE</title>
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    <description>An ex parte adjudication passed after ignoring an adjournment request and without affording a hearing breached natural justice and could not be sustained. The dispute also involved reconsideration of Modvat credit on PVC pipes used for drawing water from outside the factory, duty computation, and limitation, all of which required fresh factual and legal examination. The matter was therefore remanded for de novo adjudication by the adjudicating authority.</description>
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      <link>https://www.taxtmi.com/caselaws?id=114675</link>
      <description>An ex parte adjudication passed after ignoring an adjournment request and without affording a hearing breached natural justice and could not be sustained. The dispute also involved reconsideration of Modvat credit on PVC pipes used for drawing water from outside the factory, duty computation, and limitation, all of which required fresh factual and legal examination. The matter was therefore remanded for de novo adjudication by the adjudicating authority.</description>
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