https://www.taxtmi.com/caselaws?id=48613 Ex parte fiscal adjudication is vulnerable where service of the show cause notice is not affirmatively demonstrated and no reasonable opportunity of hearing is established. Mere compliance with the prescribed mode of service is insufficient if the record does not show actual receipt, return of the postal article, or any verification of non-service. The commentary emphasises that natural justice requires effective notice and a real opportunity to be heard before an adjudication proceeds ex parte; on that basis, the revision was rejected and the setting aside of the ex parte order was sustained. en-us Mon, 08 Jan 2001 00:00:00 +0530 Thu, 05 Aug 2010 13:40:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48613 Ex parte fiscal adjudication is vulnerable where service of the show cause notice is not affirmatively demonstrated and no reasonable opportunity of hearing is established. Mere compliance with the prescribed mode of service is insufficient if the record does not show actual receipt, return of the postal article, or any verification of non-service. The commentary emphasises that natural justice requires effective notice and a real opportunity to be heard before an adjudication proceeds ex parte; on that basis, the revision was rejected and the setting aside of the ex parte order was sustained. Case-Laws Customs Mon, 08 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48613