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    <description>An ex parte appellate order passed without giving the assessee adequate opportunity of hearing was treated as contrary to principles of natural justice. Since material collected during the appellate proceedings was not confronted to the assessee for rebuttal, the order was set aside. The appeals were restored to the first appellate authority for fresh adjudication in accordance with law after granting proper opportunity of hearing, and the lack of serious objection from the Revenue supported remand.</description>
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      <description>An ex parte appellate order passed without giving the assessee adequate opportunity of hearing was treated as contrary to principles of natural justice. Since material collected during the appellate proceedings was not confronted to the assessee for rebuttal, the order was set aside. The appeals were restored to the first appellate authority for fresh adjudication in accordance with law after granting proper opportunity of hearing, and the lack of serious objection from the Revenue supported remand.</description>
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