https://www.taxtmi.com/caselaws?id=43187 Doubtful service of the hearing notice meant the petitioners could not safely be treated as having deliberately defaulted, and the record did not reliably show that they had received a proper opportunity before the show cause proceedings were concluded. In those special facts, the requirement of a fair personal hearing prevailed, and the matter had to be heard afresh before any final order was taken on the notice. The impugned order was therefore set aside and an effective fresh hearing was directed. en-us Thu, 02 May 1991 00:00:00 +0530 Wed, 16 Jun 2010 16:15:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43187 Doubtful service of the hearing notice meant the petitioners could not safely be treated as having deliberately defaulted, and the record did not reliably show that they had received a proper opportunity before the show cause proceedings were concluded. In those special facts, the requirement of a fair personal hearing prevailed, and the matter had to be heard afresh before any final order was taken on the notice. The impugned order was therefore set aside and an effective fresh hearing was directed. Case-Laws Central Excise Thu, 02 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43187