https://www.taxtmi.com/caselaws?id=109954 Supply of relied upon documents, grant of personal hearing, and a further hearing after remand were treated as sufficient compliance with natural justice, so the challenge on that ground failed. The limitation defence also failed because the excess consideration received over the invoice value was not disclosed to the Revenue, supporting suppression and removing the bar of time. On the evidence, invoices and delivery challans showing different values, admissions of two sets of documents for the same consignment, and receipt of differential consideration outside the invoices established deliberate undervaluation. The duty demand was therefore sustained and the appeal dismissed. en-us Fri, 11 Jul 2003 00:00:00 +0530 Fri, 13 Apr 2012 11:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109954 Supply of relied upon documents, grant of personal hearing, and a further hearing after remand were treated as sufficient compliance with natural justice, so the challenge on that ground failed. The limitation defence also failed because the excess consideration received over the invoice value was not disclosed to the Revenue, supporting suppression and removing the bar of time. On the evidence, invoices and delivery challans showing different values, admissions of two sets of documents for the same consignment, and receipt of differential consideration outside the invoices established deliberate undervaluation. The duty demand was therefore sustained and the appeal dismissed. Case-Laws Central Excise Fri, 11 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109954