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    <description>Demand and penalty were set aside because the petitioner was denied a fair opportunity of hearing. The hearing notices were dispatched after the scheduled date, and the petitioner had already raised disputed grounds in its replies against the proposed demand and liability. On that basis, the matter was remitted for fresh adjudication, with the petitioner directed to appear before the adjudicating authority with its replies and supporting material for consideration in accordance with law.</description>
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      <description>Demand and penalty were set aside because the petitioner was denied a fair opportunity of hearing. The hearing notices were dispatched after the scheduled date, and the petitioner had already raised disputed grounds in its replies against the proposed demand and liability. On that basis, the matter was remitted for fresh adjudication, with the petitioner directed to appear before the adjudicating authority with its replies and supporting material for consideration in accordance with law.</description>
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