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    <title>2000 (4) TMI 256 - CEGAT, NEW DELHI</title>
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    <description>Reliance on re-investigation material without supplying the reports to the assessee and without giving an opportunity to rebut them was treated as a breach of natural justice. The adjudication had been completed on the basis of that undisclosed material, so the Tribunal held the process procedurally unfair. The impugned order was set aside and the matter remanded to the jurisdictional adjudicating authority for de novo adjudication after furnishing the re-investigation report and granting personal hearing.</description>
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      <description>Reliance on re-investigation material without supplying the reports to the assessee and without giving an opportunity to rebut them was treated as a breach of natural justice. The adjudication had been completed on the basis of that undisclosed material, so the Tribunal held the process procedurally unfair. The impugned order was set aside and the matter remanded to the jurisdictional adjudicating authority for de novo adjudication after furnishing the re-investigation report and granting personal hearing.</description>
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