https://www.taxtmi.com/caselaws?id=106133 Denial of Modvat credit was held unsustainable where the adjudicating authority relied on an investigation report that had not been supplied to the appellant. Reliance on undisclosed material deprived the appellant of a fair opportunity to meet the case against it and breached natural justice. As the defect went to the root of the adjudication, the order was set aside and the matter was remanded for de novo consideration after furnishing the report and hearing the appellant's submissions. en-us Fri, 01 Feb 2002 00:00:00 +0530 Mon, 12 Mar 2012 17:27:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106133 Denial of Modvat credit was held unsustainable where the adjudicating authority relied on an investigation report that had not been supplied to the appellant. Reliance on undisclosed material deprived the appellant of a fair opportunity to meet the case against it and breached natural justice. As the defect went to the root of the adjudication, the order was set aside and the matter was remanded for de novo consideration after furnishing the report and hearing the appellant's submissions. Case-Laws Central Excise Fri, 01 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106133