https://www.taxtmi.com/caselaws?id=82064 An adjudication disallowing Modvat credit was held unsustainable because the authority relied on a letter that was not supplied to the assessee in the show cause notice or otherwise disclosed for rebuttal. The use of undisclosed material and denial of a proper hearing breached natural justice, since an assessee must be given access to relied-upon documents and a fair opportunity to respond before adverse findings are made. The order was set aside and the matter remanded for de novo adjudication after disclosure of all relied-upon material and hearing the assessee. en-us Tue, 08 Sep 1992 00:00:00 +0530 Fri, 01 Jul 2011 16:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82064 An adjudication disallowing Modvat credit was held unsustainable because the authority relied on a letter that was not supplied to the assessee in the show cause notice or otherwise disclosed for rebuttal. The use of undisclosed material and denial of a proper hearing breached natural justice, since an assessee must be given access to relied-upon documents and a fair opportunity to respond before adverse findings are made. The order was set aside and the matter remanded for de novo adjudication after disclosure of all relied-upon material and hearing the assessee. Case-Laws Central Excise Tue, 08 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82064