https://www.taxtmi.com/caselaws?id=179961 The Tribunal set aside the impugned order due to gross negation of natural justice and non-application of mind. The case was remanded to the adjudicating authority with specific directions to ensure compliance with principles of natural justice, including the return of non-relied-upon documents, supply of relied-upon documents, allowing cross-examination, and considering all documentary evidence and submissions. The Commissioner was directed to pass a speaking order on all issues within six months, without ordering joint and several recovery or imposing separate penalties on a proprietorship and its proprietor. en-us Thu, 28 Oct 2010 00:00:00 +0530 Mon, 14 Mar 2016 12:05:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179961 The Tribunal set aside the impugned order due to gross negation of natural justice and non-application of mind. The case was remanded to the adjudicating authority with specific directions to ensure compliance with principles of natural justice, including the return of non-relied-upon documents, supply of relied-upon documents, allowing cross-examination, and considering all documentary evidence and submissions. The Commissioner was directed to pass a speaking order on all issues within six months, without ordering joint and several recovery or imposing separate penalties on a proprietorship and its proprietor. Case-Laws Customs Thu, 28 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179961