https://www.taxtmi.com/caselaws?id=240357 An appellate order passed without notice or hearing to the assessee cannot be sustained where principles of natural justice are not observed. The text also highlights that contradictory findings in connected appeals arising from the same adjudication, especially on confiscation and penalty, create inconsistency requiring correction. Because the departmental appeal was decided by modifying the adjudication order while the assessee's connected appeal was dealt with differently on the same issues, both appellate orders were set aside and the matters remanded for fresh adjudication after affording due opportunity of hearing to both sides. en-us Fri, 21 Jun 2013 00:00:00 +0530 Sun, 01 Dec 2013 20:25:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240357 An appellate order passed without notice or hearing to the assessee cannot be sustained where principles of natural justice are not observed. The text also highlights that contradictory findings in connected appeals arising from the same adjudication, especially on confiscation and penalty, create inconsistency requiring correction. Because the departmental appeal was decided by modifying the adjudication order while the assessee's connected appeal was dealt with differently on the same issues, both appellate orders were set aside and the matters remanded for fresh adjudication after affording due opportunity of hearing to both sides. Case-Laws Central Excise Fri, 21 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240357