https://www.taxtmi.com/caselaws?id=752766 An adjudication order is vitiated where the authority that decides the show cause notice did not itself hear the parties. The record, including the order sheet and RTI material, showed that the hearing was conducted by the Additional Commissioner, while the impugned order was signed by the Principal Commissioner, and the discrepancy in the hearing date reinforced the mismatch. This breach of basic natural justice required the order to be set aside and the matter remanded for fresh adjudication by the competent authority, with liberty to the assessee to raise all permissible submissions. en-us Fri, 03 May 2024 00:00:00 +0530 Thu, 16 May 2024 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752766 An adjudication order is vitiated where the authority that decides the show cause notice did not itself hear the parties. The record, including the order sheet and RTI material, showed that the hearing was conducted by the Additional Commissioner, while the impugned order was signed by the Principal Commissioner, and the discrepancy in the hearing date reinforced the mismatch. This breach of basic natural justice required the order to be set aside and the matter remanded for fresh adjudication by the competent authority, with liberty to the assessee to raise all permissible submissions. Case-Laws Central Excise Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752766