https://www.taxtmi.com/caselaws?id=268650 The High Court directed the matter to be tried before the Tribunal, emphasizing the need for a fair opportunity of hearing for the appellant. The Tribunal concluded that the adjudicating authority had not provided a reasonable opportunity of hearing to the appellant before imposing the penalty, thereby violating the principles of natural justice. The order of penalty imposition was set aside, and the case was directed to be decided afresh by the Commissioner after ensuring a fair opportunity of hearing for the appellant. en-us Tue, 12 May 2015 00:00:00 +0530 Thu, 09 Feb 2017 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268650 The High Court directed the matter to be tried before the Tribunal, emphasizing the need for a fair opportunity of hearing for the appellant. The Tribunal concluded that the adjudicating authority had not provided a reasonable opportunity of hearing to the appellant before imposing the penalty, thereby violating the principles of natural justice. The order of penalty imposition was set aside, and the case was directed to be decided afresh by the Commissioner after ensuring a fair opportunity of hearing for the appellant. Case-Laws Customs Tue, 12 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268650