https://www.taxtmi.com/caselaws?id=262871 The Tribunal's order was set aside because the assessee was not given an effective opportunity of hearing before the matter was decided on merits. Repeated adjournments and the assessee's inability to argue on the date of final disposal showed procedural prejudice, and the assessee's absence was treated as bona fide. The High Court held that the Tribunal also failed to consider the assessee's case against the Department's reliance on other decisions. The matter was remanded to the Tribunal for fresh disposal after granting a proper opportunity of hearing. en-us Thu, 25 Jun 2015 00:00:00 +0530 Wed, 30 Dec 2015 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262871 The Tribunal's order was set aside because the assessee was not given an effective opportunity of hearing before the matter was decided on merits. Repeated adjournments and the assessee's inability to argue on the date of final disposal showed procedural prejudice, and the assessee's absence was treated as bona fide. The High Court held that the Tribunal also failed to consider the assessee's case against the Department's reliance on other decisions. The matter was remanded to the Tribunal for fresh disposal after granting a proper opportunity of hearing. Case-Laws Central Excise Thu, 25 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262871