https://www.taxtmi.com/caselaws?id=94918 Confiscation and penalty could not be sustained where the adjudicating authority relied on statements and account books that were neither disclosed to the appellant nor referred to in the show cause notices. Because the adverse findings were based entirely on material not made available for rebuttal, the proceedings were vitiated by breach of procedural fairness and the resulting order was liable to be set aside. en-us Fri, 22 Sep 2000 00:00:00 +0530 Mon, 05 Dec 2011 17:43:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94918 Confiscation and penalty could not be sustained where the adjudicating authority relied on statements and account books that were neither disclosed to the appellant nor referred to in the show cause notices. Because the adverse findings were based entirely on material not made available for rebuttal, the proceedings were vitiated by breach of procedural fairness and the resulting order was liable to be set aside. Case-Laws Central Excise Fri, 22 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94918