https://www.taxtmi.com/caselaws?id=90486 Adjudication based on undisclosed adverse material breached the rule of fair hearing. The order relied in part on comments obtained from the Anti-Evasion Branch on the assessee's reply to the show cause notice, but those comments were not supplied to the assessee and no opportunity was given to rebut them before the decision. Because the material influenced the determination, denial of access to it vitiated the adjudication for breach of natural justice and rendered the order unsustainable. en-us Tue, 05 May 1998 00:00:00 +0530 Fri, 07 Oct 2011 16:48:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90486 Adjudication based on undisclosed adverse material breached the rule of fair hearing. The order relied in part on comments obtained from the Anti-Evasion Branch on the assessee's reply to the show cause notice, but those comments were not supplied to the assessee and no opportunity was given to rebut them before the decision. Because the material influenced the determination, denial of access to it vitiated the adjudication for breach of natural justice and rendered the order unsustainable. Case-Laws Central Excise Tue, 05 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90486