https://www.taxtmi.com/caselaws?id=74377 The Tribunal set aside the Collector (Appeals) order and remanded the case for fresh consideration, emphasizing procedural fairness and the right to contest new evidence. The judgment highlighted the importance of providing both parties with an opportunity to respond to evidence and ensuring a transparent adjudicatory process. The interpretation of Section 35A of the Central Excise Act in light of principles of natural justice was crucial in underscoring the need for fairness in excise duty disputes. en-us Wed, 04 Mar 1987 00:00:00 +0530 Wed, 08 Jun 2011 15:01:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74377 The Tribunal set aside the Collector (Appeals) order and remanded the case for fresh consideration, emphasizing procedural fairness and the right to contest new evidence. The judgment highlighted the importance of providing both parties with an opportunity to respond to evidence and ensuring a transparent adjudicatory process. The interpretation of Section 35A of the Central Excise Act in light of principles of natural justice was crucial in underscoring the need for fairness in excise duty disputes. Case-Laws Central Excise Wed, 04 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74377