https://www.taxtmi.com/caselaws?id=109802 An adjudication under a show-cause notice cannot rest on undisclosed material from an earlier proceeding or on statements not made available to the assessee. The authority must decide the notice on the case stated in that notice alone and must consider relevant defence material, including a cost-accountant certificate showing a changed pricing position. Because the demand on undervaluation was supported by undisclosed evidence and the assessee's evidence was not addressed, the adjudication could not stand. The impugned order was set aside and the matter remanded for fresh adjudication. en-us Fri, 14 Feb 2003 00:00:00 +0530 Thu, 12 Apr 2012 09:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109802 An adjudication under a show-cause notice cannot rest on undisclosed material from an earlier proceeding or on statements not made available to the assessee. The authority must decide the notice on the case stated in that notice alone and must consider relevant defence material, including a cost-accountant certificate showing a changed pricing position. Because the demand on undervaluation was supported by undisclosed evidence and the assessee's evidence was not addressed, the adjudication could not stand. The impugned order was set aside and the matter remanded for fresh adjudication. Case-Laws Central Excise Fri, 14 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109802