https://www.taxtmi.com/caselaws?id=98538 Statutory records such as challans and registers must be examined as primary evidence where an assessee offers a documentary defence to allegations of suppression and misuse of invoices. The adjudicating authority cannot reject such material as an afterthought or proceed mainly on statements and assumptions without reconciling them with the documents, considering delay in issuing notice, or granting an effective opportunity, including cross-examination. Because the documentary defence and procedural fairness were not properly addressed, the order was unsustainable and the matter had to be remitted for fresh consideration in accordance with natural justice. en-us Tue, 29 May 2001 00:00:00 +0530 Sat, 21 Jan 2012 10:31:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98538 Statutory records such as challans and registers must be examined as primary evidence where an assessee offers a documentary defence to allegations of suppression and misuse of invoices. The adjudicating authority cannot reject such material as an afterthought or proceed mainly on statements and assumptions without reconciling them with the documents, considering delay in issuing notice, or granting an effective opportunity, including cross-examination. Because the documentary defence and procedural fairness were not properly addressed, the order was unsustainable and the matter had to be remitted for fresh consideration in accordance with natural justice. Case-Laws Central Excise Tue, 29 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98538