https://www.taxtmi.com/caselaws?id=42195 An ex parte excise demand order cannot be sustained where the assessee was denied an effective hearing and the authority failed to consider limitation and the relevant excise provisions before deciding the demand. The order was found cryptic and procedurally unfair, so it was set aside and the matter remitted for fresh adjudication. The assessee was to be given a proper opportunity to be heard, and both sides could lead evidence and raise available points before the Assistant Collector. en-us Tue, 01 Jun 1982 00:00:00 +0530 Wed, 09 Jun 2010 17:10:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42195 An ex parte excise demand order cannot be sustained where the assessee was denied an effective hearing and the authority failed to consider limitation and the relevant excise provisions before deciding the demand. The order was found cryptic and procedurally unfair, so it was set aside and the matter remitted for fresh adjudication. The assessee was to be given a proper opportunity to be heard, and both sides could lead evidence and raise available points before the Assistant Collector. Case-Laws Central Excise Tue, 01 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42195