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    <title>2018 (2) TMI 1022 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeals, setting aside the impugned order due to technical objections raised by the appellants regarding non-issuance of show cause notices (SCNs) to all concerned parties. The Tribunal emphasized the importance of adhering to the principles of natural justice, specifically the right to be heard, and held that penalties imposed on various individuals and entities could not be sustained without proper SCNs. The proceedings were deemed vitiated ab initio due to the lack of SCNs to alleged dummy units and their associates, emphasizing the need for fair proceedings.</description>
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      <description>The Tribunal allowed the appeals, setting aside the impugned order due to technical objections raised by the appellants regarding non-issuance of show cause notices (SCNs) to all concerned parties. The Tribunal emphasized the importance of adhering to the principles of natural justice, specifically the right to be heard, and held that penalties imposed on various individuals and entities could not be sustained without proper SCNs. The proceedings were deemed vitiated ab initio due to the lack of SCNs to alleged dummy units and their associates, emphasizing the need for fair proceedings.</description>
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