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    <title>2014 (9) TMI 236 - CESTAT MUMBAI</title>
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    <description>An adjudication order issued more than two years after the personal hearing, and without dealing with all material submissions, was held inconsistent with fairness and natural justice. The Board circulars required prompt communication of the decision, ordinarily within a reasonable time and at the most within one month after hearing. Because the delay was inordinate and the order was said to have omitted consideration of important issues, the order was set aside and the matter remanded for fresh adjudication after granting the assessee a reasonable opportunity of hearing.</description>
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      <description>An adjudication order issued more than two years after the personal hearing, and without dealing with all material submissions, was held inconsistent with fairness and natural justice. The Board circulars required prompt communication of the decision, ordinarily within a reasonable time and at the most within one month after hearing. Because the delay was inordinate and the order was said to have omitted consideration of important issues, the order was set aside and the matter remanded for fresh adjudication after granting the assessee a reasonable opportunity of hearing.</description>
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