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    <title>2001 (7) TMI 913 - CEGAT, MUMBAI</title>
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    <description>Reliance on a post-hearing Range Officer&#039;s report, without supplying it to the assessee, breached natural justice because the assessee was denied an opportunity to explain the material and establish the nature of the goods covered by the records. An adjudication based on undisclosed adverse material is unsustainable. The order was set aside and the matter remanded for de novo adjudication after disclosure of the report and a proper opportunity of hearing.</description>
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      <title>2001 (7) TMI 913 - CEGAT, MUMBAI</title>
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      <description>Reliance on a post-hearing Range Officer&#039;s report, without supplying it to the assessee, breached natural justice because the assessee was denied an opportunity to explain the material and establish the nature of the goods covered by the records. An adjudication based on undisclosed adverse material is unsustainable. The order was set aside and the matter remanded for de novo adjudication after disclosure of the report and a proper opportunity of hearing.</description>
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