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    <title>2011 (2) TMI 1002 - CESTAT, BANGALORE</title>
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    <description>An adjudication order passed without an effective personal hearing and without fair consideration of an adjournment request is vulnerable for breach of natural justice. Where the record shows that the assessee was not given a meaningful opportunity to be heard, the proper course is to set aside the order and remit the matter for fresh consideration. The authority must then reconsider the dispute after granting due hearing and complying with fair procedure. The document also notes that a relevant Board circular had bearing on the controversy, but the matter was not decided on merits.</description>
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      <description>An adjudication order passed without an effective personal hearing and without fair consideration of an adjournment request is vulnerable for breach of natural justice. Where the record shows that the assessee was not given a meaningful opportunity to be heard, the proper course is to set aside the order and remit the matter for fresh consideration. The authority must then reconsider the dispute after granting due hearing and complying with fair procedure. The document also notes that a relevant Board circular had bearing on the controversy, but the matter was not decided on merits.</description>
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