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    <title>2006 (6) TMI 315 - CESTAT, MUMBAI</title>
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    <description>An adjudication order affecting civil consequences could not be sustained because the assessee was denied the requested personal hearing. The record showed that a further opportunity of hearing was sought before the Commissioner passed the adverse order, but the request was not effectively granted. Breach of natural justice required the order to be set aside, and the matter was remitted for fresh adjudication so the assessee could be heard and all issues determined de novo.</description>
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      <description>An adjudication order affecting civil consequences could not be sustained because the assessee was denied the requested personal hearing. The record showed that a further opportunity of hearing was sought before the Commissioner passed the adverse order, but the request was not effectively granted. Breach of natural justice required the order to be set aside, and the matter was remitted for fresh adjudication so the assessee could be heard and all issues determined de novo.</description>
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