https://www.taxtmi.com/caselaws?id=88514 Denial of an effective opportunity to reply and be heard vitiated the adjudication where the assessees had repeatedly sought copies or inspection of seized documents relied on in the show cause notice. Their requests were acknowledged, and they consistently stated that a proper reply could not be filed without access to those materials. Although hearings were fixed and concluded, the absence of the documents prevented an effective defence. The adjudication was therefore unsustainable, and the order was set aside with the matter remanded for de novo adjudication after furnishing an opportunity to reply and personal hearing. en-us Tue, 20 Jan 1998 00:00:00 +0530 Mon, 19 Sep 2011 14:23:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88514 Denial of an effective opportunity to reply and be heard vitiated the adjudication where the assessees had repeatedly sought copies or inspection of seized documents relied on in the show cause notice. Their requests were acknowledged, and they consistently stated that a proper reply could not be filed without access to those materials. Although hearings were fixed and concluded, the absence of the documents prevented an effective defence. The adjudication was therefore unsustainable, and the order was set aside with the matter remanded for de novo adjudication after furnishing an opportunity to reply and personal hearing. Case-Laws Central Excise Tue, 20 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88514