https://www.taxtmi.com/caselaws?id=109485 Adverse material relied upon in adjudication must be disclosed to the assessee before it is used against it; otherwise the order is vitiated for breach of natural justice. The dispute arose from denial of deemed credit on aluminium ingots after departmental enquiry material, obtained on an earlier remand, was not furnished to the assessee. Because the assessee could not effectively rebut undisclosed findings, the adjudication could not be sustained. The impugned orders were set aside and the matter was remanded to the original adjudicating authority to supply the enquiry material, hear the assessee, and pass fresh orders. en-us Thu, 03 Apr 2003 00:00:00 +0530 Tue, 10 Apr 2012 14:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109485 Adverse material relied upon in adjudication must be disclosed to the assessee before it is used against it; otherwise the order is vitiated for breach of natural justice. The dispute arose from denial of deemed credit on aluminium ingots after departmental enquiry material, obtained on an earlier remand, was not furnished to the assessee. Because the assessee could not effectively rebut undisclosed findings, the adjudication could not be sustained. The impugned orders were set aside and the matter was remanded to the original adjudicating authority to supply the enquiry material, hear the assessee, and pass fresh orders. Case-Laws Central Excise Thu, 03 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109485