https://www.taxtmi.com/caselaws?id=101096 Failure to consider the appellants' SITRA test results and technical opinion on the nature of the goods made the adjudication vulnerable to challenge. In a dispute affecting duty liability, the authority was expected to examine the evidence produced by the appellants and, where necessary, secure rebuttal evidence or chemical testing from the Revenue. The omission to deal with that material was treated as a prima facie breach of natural justice. The existing adjudication was therefore set aside and the matter remanded for fresh decision after giving the appellants an opportunity to reply and issuing a speaking order. en-us Tue, 22 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 16:20:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101096 Failure to consider the appellants' SITRA test results and technical opinion on the nature of the goods made the adjudication vulnerable to challenge. In a dispute affecting duty liability, the authority was expected to examine the evidence produced by the appellants and, where necessary, secure rebuttal evidence or chemical testing from the Revenue. The omission to deal with that material was treated as a prima facie breach of natural justice. The existing adjudication was therefore set aside and the matter remanded for fresh decision after giving the appellants an opportunity to reply and issuing a speaking order. Case-Laws Central Excise Tue, 22 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101096