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    <description>Uncertain service of hearing notice meant an effective opportunity to be heard was not established, so the ex parte appellate order could not stand. Applying natural justice, the appellate authority was required to reopen the matter and hear the assessee afresh. The order-in-appeal was therefore set aside and the appeal restored for fresh adjudication after due hearing, with direction to decide it by a reasoned order within the stipulated time.</description>
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      <description>Uncertain service of hearing notice meant an effective opportunity to be heard was not established, so the ex parte appellate order could not stand. Applying natural justice, the appellate authority was required to reopen the matter and hear the assessee afresh. The order-in-appeal was therefore set aside and the appeal restored for fresh adjudication after due hearing, with direction to decide it by a reasoned order within the stipulated time.</description>
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