https://www.taxtmi.com/caselaws?id=330286 Demand of drawback recovery and penalty could not be sustained where the record did not prove due service of the show cause notice or the personal hearing intimation. The adjudication was passed ex parte, denying the exporter an opportunity to produce documents and establish timely realisation of export proceeds. That denial of notice and hearing violated natural justice and went to the root of the proceedings. The adverse orders were therefore set aside, and the matter was remanded to the original authority for fresh notice, hearing, and decision on merits in accordance with law. en-us Thu, 23 Jun 2016 00:00:00 +0530 Fri, 22 Jul 2016 13:16:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330286 Demand of drawback recovery and penalty could not be sustained where the record did not prove due service of the show cause notice or the personal hearing intimation. The adjudication was passed ex parte, denying the exporter an opportunity to produce documents and establish timely realisation of export proceeds. That denial of notice and hearing violated natural justice and went to the root of the proceedings. The adverse orders were therefore set aside, and the matter was remanded to the original authority for fresh notice, hearing, and decision on merits in accordance with law. Case-Laws Customs Thu, 23 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330286