https://www.taxtmi.com/caselaws?id=90235 Failure to supply the stock-taking report or working sheet, despite repeated requests, and failure to deal with the appellant's submissions deprived the assessee of a fair opportunity and made the adjudication improper, requiring fresh consideration. In confiscation proceedings, absolute confiscation was treated as unsustainable where the statutory requirement of offering an option to redeem the goods on payment of fine applied. The impugned order was set aside and the matter remanded for fresh adjudication in accordance with law and the recorded observations. en-us Mon, 14 Dec 1998 00:00:00 +0530 Tue, 04 Oct 2011 15:40:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90235 Failure to supply the stock-taking report or working sheet, despite repeated requests, and failure to deal with the appellant's submissions deprived the assessee of a fair opportunity and made the adjudication improper, requiring fresh consideration. In confiscation proceedings, absolute confiscation was treated as unsustainable where the statutory requirement of offering an option to redeem the goods on payment of fine applied. The impugned order was set aside and the matter remanded for fresh adjudication in accordance with law and the recorded observations. Case-Laws Central Excise Mon, 14 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90235