https://www.taxtmi.com/caselaws?id=209184 Denial of natural justice and non-application of mind vitiated the adjudication where the authority ignored the personal hearing record, imposed penalty on a deceased noticee, relied on internally inconsistent findings, and did not properly address requests for retest and cross-examination. The defects were treated as fatal to the adjudication as a whole, even though non-supply of test memos and delay in testing were not accepted as independent grounds to invalidate the analysis. The impugned order was set aside and the matter remanded for fresh adjudication after a reasonable opportunity to lead evidence and be personally heard. en-us Fri, 25 Feb 2011 00:00:00 +0530 Fri, 26 Jul 2013 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209184 Denial of natural justice and non-application of mind vitiated the adjudication where the authority ignored the personal hearing record, imposed penalty on a deceased noticee, relied on internally inconsistent findings, and did not properly address requests for retest and cross-examination. The defects were treated as fatal to the adjudication as a whole, even though non-supply of test memos and delay in testing were not accepted as independent grounds to invalidate the analysis. The impugned order was set aside and the matter remanded for fresh adjudication after a reasonable opportunity to lead evidence and be personally heard. Case-Laws Customs Fri, 25 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209184