https://www.taxtmi.com/caselaws?id=269415 An adjudication order is vitiated where the assessee is heard by one Commissioner but the final order is passed by another, because the authority deciding the matter must be the same authority that heard the party to ensure an effective opportunity of representation. This mismatch breaches the principles of natural justice and renders the order unsustainable. The impugned adjudication was therefore set aside, and the matter was remanded for fresh decision after granting reasonable opportunity of hearing. en-us Tue, 14 Oct 2014 00:00:00 +0530 Mon, 14 Dec 2015 22:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269415 An adjudication order is vitiated where the assessee is heard by one Commissioner but the final order is passed by another, because the authority deciding the matter must be the same authority that heard the party to ensure an effective opportunity of representation. This mismatch breaches the principles of natural justice and renders the order unsustainable. The impugned adjudication was therefore set aside, and the matter was remanded for fresh decision after granting reasonable opportunity of hearing. Case-Laws Customs Tue, 14 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269415