https://www.taxtmi.com/caselaws?id=165881 Ex parte adjudication may be invalid where the affected party is not shown to have received a reliable communication enabling inspection or copying of seized records and an effective hearing. Here, the appellants had sought access to the documents and time to respond, and the record did not prove service of the relevant intimation by registered post acknowledgment due. That absence of reliable proof of notice supported the claim that a fair opportunity of defence had not been given. The Collector's order was therefore vitiated for breach of natural justice and the matter was remanded for de novo adjudication after full opportunity to defend. en-us Fri, 21 Aug 1981 00:00:00 +0530 Thu, 14 Aug 2014 14:17:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165881 Ex parte adjudication may be invalid where the affected party is not shown to have received a reliable communication enabling inspection or copying of seized records and an effective hearing. Here, the appellants had sought access to the documents and time to respond, and the record did not prove service of the relevant intimation by registered post acknowledgment due. That absence of reliable proof of notice supported the claim that a fair opportunity of defence had not been given. The Collector's order was therefore vitiated for breach of natural justice and the matter was remanded for de novo adjudication after full opportunity to defend. Case-Laws Central Excise Fri, 21 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165881