https://www.taxtmi.com/caselaws?id=73631 Failure to allow the appellant to examine relevant witnesses and produce defence records vitiated the adjudication, because the authority proceeded on an incorrect factual premise and gave no reasons for refusing the requested evidence. The requested sales voucher, statutory registers and witness testimony were relevant to the defence, so refusal of an effective opportunity offended natural justice. The impugned order was set aside and the matter remanded for fresh reconsideration after permitting the appellant to lead the evidence sought. en-us Wed, 02 Dec 1987 00:00:00 +0530 Sat, 28 Jan 2012 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73631 Failure to allow the appellant to examine relevant witnesses and produce defence records vitiated the adjudication, because the authority proceeded on an incorrect factual premise and gave no reasons for refusing the requested evidence. The requested sales voucher, statutory registers and witness testimony were relevant to the defence, so refusal of an effective opportunity offended natural justice. The impugned order was set aside and the matter remanded for fresh reconsideration after permitting the appellant to lead the evidence sought. Case-Laws Central Excise Wed, 02 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73631