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        Central Excise

        1976 (4) TMI 206 - Commissioner - Central Excise

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        Natural justice breached by withholding chemical test details and refusing retesting; order set aside and remanded. Denial of natural justice arose where the adjudicating authority relied on a chemical examiner's report without supplying the test details or disclosing ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Natural justice breached by withholding chemical test details and refusing retesting; order set aside and remanded.

                                Denial of natural justice arose where the adjudicating authority relied on a chemical examiner's report without supplying the test details or disclosing the actual composition found in the yarn, and also refused retesting without giving reasons or calling for the retesting fee. The defect was treated as material because the affected party was not given access to the relevant scientific material needed to meet the case against it. The Assistant Collector's order was set aside, and the matter was remanded for fresh decision after furnishing the report details and allowing retesting on payment of the required fee.




                                Issues: Whether the adjudication order was vitiated for breach of natural justice by not supplying the chemical examiner's test details and by declining retesting of the sample.

                                Analysis: The order records that the appellants were not furnished the details of the chemical examiner's report, the actual composition found in the yarn was not communicated, and no reason was disclosed for refusing retesting. It also notes that the appellants were not asked to deposit the retesting fee. In these circumstances, the order was found to have been passed without making the relevant material available to the appellants, and the defect was treated as a denial of natural justice.

                                Conclusion: The order of the Assistant Collector was set aside and the matter was sent back for fresh decision after supplying the test report details and permitting retesting on payment of the necessary fee.


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                                ActsIncome Tax
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