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    <title>2008 (9) TMI 836 - CESTAT, KOLKATA</title>
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    <description>Denial of natural justice was found where the adjudication was completed without fixing a second personal hearing and without granting reasonable time to trace documents in an old matter. That procedural lapse vitiated the order, and the pre-deposit requirement was waived. The impugned adjudication was set aside, and the matter was remanded to the jurisdictional Commissioner for de novo decision after proper hearing and consideration of the material record.</description>
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      <description>Denial of natural justice was found where the adjudication was completed without fixing a second personal hearing and without granting reasonable time to trace documents in an old matter. That procedural lapse vitiated the order, and the pre-deposit requirement was waived. The impugned adjudication was set aside, and the matter was remanded to the jurisdictional Commissioner for de novo decision after proper hearing and consideration of the material record.</description>
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