https://www.taxtmi.com/caselaws?id=210781 Where an ex parte adjudication was passed without proper service of notice, the order was vitiated for breach of natural justice and could not stand as a valid merits determination. In that situation, the Commissioner (Appeals) was entitled to remit the matter for fresh adjudication after giving the assessee an opportunity of hearing. The remand power was supported by section 85(5) of the Finance Act and section 35A(3) of the Central Excise Act, which permit sending the matter back when the original proceedings are defective for want of proper notice or hearing. en-us Mon, 18 Oct 2010 00:00:00 +0530 Fri, 01 Jun 2012 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210781 Where an ex parte adjudication was passed without proper service of notice, the order was vitiated for breach of natural justice and could not stand as a valid merits determination. In that situation, the Commissioner (Appeals) was entitled to remit the matter for fresh adjudication after giving the assessee an opportunity of hearing. The remand power was supported by section 85(5) of the Finance Act and section 35A(3) of the Central Excise Act, which permit sending the matter back when the original proceedings are defective for want of proper notice or hearing. Case-Laws Service Tax Mon, 18 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210781