https://www.taxtmi.com/caselaws?id=181088 An adjudication was treated as vitiated where the personal hearing was conducted by one Commissioner and the order-in-original was passed by another, because the mismatch offended natural justice and required de novo adjudication after a proper hearing. Penalties under the Customs Act and the Central Excise Rules were also held unsustainable for other appellants where they had not dealt with or transported the goods and their conscious knowledge of the forged or fake licences was not established. The penal provisions were therefore held inapplicable on the facts, and the penalties were set aside. en-us Wed, 03 Dec 2014 00:00:00 +0530 Thu, 12 May 2016 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181088 An adjudication was treated as vitiated where the personal hearing was conducted by one Commissioner and the order-in-original was passed by another, because the mismatch offended natural justice and required de novo adjudication after a proper hearing. Penalties under the Customs Act and the Central Excise Rules were also held unsustainable for other appellants where they had not dealt with or transported the goods and their conscious knowledge of the forged or fake licences was not established. The penal provisions were therefore held inapplicable on the facts, and the penalties were set aside. Case-Laws Central Excise Wed, 03 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181088