https://www.taxtmi.com/caselaws?id=72821 An adjudication order cannot be sustained where the authority relies on a statement or other material not disclosed in the show cause notice, because the affected party is denied a fair opportunity to meet the case against it. Reliance on undisclosed material violates natural justice and vitiates the order. The penalty, duty demand, and confiscation were therefore set aside, while the department remained free to begin fresh proceedings on the basis of a proper notice that clearly sets out the material relied upon. en-us Wed, 11 Feb 1987 00:00:00 +0530 Wed, 25 May 2011 12:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72821 An adjudication order cannot be sustained where the authority relies on a statement or other material not disclosed in the show cause notice, because the affected party is denied a fair opportunity to meet the case against it. Reliance on undisclosed material violates natural justice and vitiates the order. The penalty, duty demand, and confiscation were therefore set aside, while the department remained free to begin fresh proceedings on the basis of a proper notice that clearly sets out the material relied upon. Case-Laws Central Excise Wed, 11 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72821