https://www.taxtmi.com/caselaws?id=74469 Confiscation and valuation could not be sustained where the assessee was not confronted with the material used to enhance value and was denied a fair opportunity to rebut it. The enhancement rested on undisclosed documents treated as fresh evidence, so the adjudication was vitiated for breach of natural justice. The order was set aside and the matter remanded for fresh adjudication after supplying the relied-upon evidence and granting a personal hearing. en-us Tue, 04 Aug 1987 00:00:00 +0530 Thu, 09 Jun 2011 10:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74469 Confiscation and valuation could not be sustained where the assessee was not confronted with the material used to enhance value and was denied a fair opportunity to rebut it. The enhancement rested on undisclosed documents treated as fresh evidence, so the adjudication was vitiated for breach of natural justice. The order was set aside and the matter remanded for fresh adjudication after supplying the relied-upon evidence and granting a personal hearing. Case-Laws Customs Tue, 04 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74469