https://www.taxtmi.com/caselaws?id=106777 Undisclosed records could not be relied on against the appellants when their affidavit specifically denied mixing green leaves or carrying out any new manufacturing process. Because the appellants were not given an effective opportunity to meet the material used against them, the decision was vitiated by breach of natural justice. The proper course was remand for fresh consideration after hearing the appellants and examining their plea on the alleged manufacturing process. The appeal was allowed and the matter sent back to the original authority for decision afresh in accordance with law. en-us Thu, 07 Nov 2002 00:00:00 +0530 Thu, 15 Mar 2012 16:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106777 Undisclosed records could not be relied on against the appellants when their affidavit specifically denied mixing green leaves or carrying out any new manufacturing process. Because the appellants were not given an effective opportunity to meet the material used against them, the decision was vitiated by breach of natural justice. The proper course was remand for fresh consideration after hearing the appellants and examining their plea on the alleged manufacturing process. The appeal was allowed and the matter sent back to the original authority for decision afresh in accordance with law. Case-Laws Central Excise Thu, 07 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106777