https://www.taxtmi.com/caselaws?id=94755 An adjudication order is unsustainable where material evidence on the genuineness of exemption certificates is ignored and the affected party is denied a fair opportunity to meet the evidence. Here, the authority relied on non-examination of Ministry of Defence officials while failing to properly consider statements indicating that the certificates were not issued by HAL, the plea for cross-examination, and the allegation of duplicate use. The resulting breach of natural justice required the order to be set aside and the matter remanded for fresh de novo adjudication after hearing the respondents and considering the record, with substantive issues left open. en-us Fri, 12 Sep 1997 00:00:00 +0530 Sat, 03 Dec 2011 15:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94755 An adjudication order is unsustainable where material evidence on the genuineness of exemption certificates is ignored and the affected party is denied a fair opportunity to meet the evidence. Here, the authority relied on non-examination of Ministry of Defence officials while failing to properly consider statements indicating that the certificates were not issued by HAL, the plea for cross-examination, and the allegation of duplicate use. The resulting breach of natural justice required the order to be set aside and the matter remanded for fresh de novo adjudication after hearing the respondents and considering the record, with substantive issues left open. Case-Laws Customs Fri, 12 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94755