https://www.taxtmi.com/caselaws?id=271936 An adjudication passed without a meaningful opportunity to file a detailed defence or be heard may be set aside and remanded for fresh consideration on merits. Here, the Original Authority decided the second show cause notice without the appellants' written reply and oral hearing, while fresh material on duty calculation, Cenvat credit and SSI exemption was also placed before the Tribunal. The matter was therefore restored to the Original Authority for de novo adjudication on the basis of the defence and supporting records, with time-bound cooperation required from the appellants to avoid delay. en-us Mon, 08 Feb 2016 00:00:00 +0530 Mon, 22 Feb 2016 09:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271936 An adjudication passed without a meaningful opportunity to file a detailed defence or be heard may be set aside and remanded for fresh consideration on merits. Here, the Original Authority decided the second show cause notice without the appellants' written reply and oral hearing, while fresh material on duty calculation, Cenvat credit and SSI exemption was also placed before the Tribunal. The matter was therefore restored to the Original Authority for de novo adjudication on the basis of the defence and supporting records, with time-bound cooperation required from the appellants to avoid delay. Case-Laws Central Excise Mon, 08 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271936