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    <title>2014 (2) TMI 162 - CESTAT AHMEDABAD</title>
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    <description>Where relied upon documents are not supplied and effective personal hearing is denied, adjudication cannot be sustained for breach of natural justice. The Tribunal therefore remanded the matter for de novo adjudication, directing supply of the relied upon documents and granting a fresh hearing. It also imposed a pre-deposit condition on the main appellant to secure cooperation and avoid further delay. The ruling underscores that procedural fairness is a mandatory requirement before adverse adjudication is finalised.</description>
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      <description>Where relied upon documents are not supplied and effective personal hearing is denied, adjudication cannot be sustained for breach of natural justice. The Tribunal therefore remanded the matter for de novo adjudication, directing supply of the relied upon documents and granting a fresh hearing. It also imposed a pre-deposit condition on the main appellant to secure cooperation and avoid further delay. The ruling underscores that procedural fairness is a mandatory requirement before adverse adjudication is finalised.</description>
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