Where for alleged contravention of Section 4(1) of FEMA, penalty was imposed upon appellant with giving an opportunity of hearing, impugned order by Adjudicating Authority imposing penalty on appellant, was passed in violation of principle of natural justice, matter was to be remand back to Adjudicating Authority for hearing of case afresh – Mrs. A. A. Parekh v. Special Director, Directorate of Enforcement – [2024] 164 taxmann.com 576 (SAFEMA – New Delhi)