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    <title>1997 (7) TMI 376 - CEGAT, NEW DELHI</title>
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    <description>An adjudication based on an undisclosed post-hearing report violated natural justice because adverse material used against the assessee was not furnished and could not be contested. The fairness defect vitiated the adjudication itself, so the merits were not examined. The matter was remanded to the jurisdictional adjudicating authority to supply the report, consider objections, and pass a fresh decision after hearing the assessee.</description>
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      <description>An adjudication based on an undisclosed post-hearing report violated natural justice because adverse material used against the assessee was not furnished and could not be contested. The fairness defect vitiated the adjudication itself, so the merits were not examined. The matter was remanded to the jurisdictional adjudicating authority to supply the report, consider objections, and pass a fresh decision after hearing the assessee.</description>
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