https://www.taxtmi.com/caselaws?id=108472 Disallowance of irregular credit could not be sustained where the verification report forming the basis of the demand and penalties was not supplied to the assessee and was not shown to be part of the show cause notice record. Relying on undisclosed material without granting an opportunity of rebuttal violated the principles of natural justice. The order was set aside and the matter remanded for fresh decision after furnishing the verification report and giving the assessee a further hearing. en-us Wed, 09 Apr 2003 00:00:00 +0530 Sat, 31 Mar 2012 17:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108472 Disallowance of irregular credit could not be sustained where the verification report forming the basis of the demand and penalties was not supplied to the assessee and was not shown to be part of the show cause notice record. Relying on undisclosed material without granting an opportunity of rebuttal violated the principles of natural justice. The order was set aside and the matter remanded for fresh decision after furnishing the verification report and giving the assessee a further hearing. Case-Laws Customs Wed, 09 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108472