https://www.taxtmi.com/caselaws?id=114315 The adjudication order was held to be vitiated by breach of natural justice. Although the affidavits produced by the appellants were found deficient because they lacked complete addresses and adequate transaction particulars, the Commissioner should not have rejected the sales and utilisation records merely by sending them to DRI for verification. The evidence ought to have been taken on record and verified through a proper process before any rejection. The record also did not contain proper findings on correlation between the disputed Bills of Entry and the corresponding utilisation certificates, so the order could not stand. en-us Tue, 18 May 2004 00:00:00 +0530 Mon, 14 May 2012 16:51:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114315 The adjudication order was held to be vitiated by breach of natural justice. Although the affidavits produced by the appellants were found deficient because they lacked complete addresses and adequate transaction particulars, the Commissioner should not have rejected the sales and utilisation records merely by sending them to DRI for verification. The evidence ought to have been taken on record and verified through a proper process before any rejection. The record also did not contain proper findings on correlation between the disputed Bills of Entry and the corresponding utilisation certificates, so the order could not stand. Case-Laws Customs Tue, 18 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114315