https://www.taxtmi.com/caselaws?id=119286 An adjudication is unsustainable where the noticee is denied access to seized material needed for defence and is not given cross-examination of witnesses whose statements are relied upon. The proceedings were found to suffer from manifest unfairness because unrelied upon documents were retained, relied upon documents were not properly supplied, and the defence opportunity was thereby impaired. The matter was remanded for fresh decision after returning the unrelied upon documents, supplying copies of relied upon documents, and allowing cross-examination. The order was set aside for breach of natural justice and fair play. en-us Thu, 03 Aug 2006 00:00:00 +0530 Tue, 10 Jul 2012 11:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119286 An adjudication is unsustainable where the noticee is denied access to seized material needed for defence and is not given cross-examination of witnesses whose statements are relied upon. The proceedings were found to suffer from manifest unfairness because unrelied upon documents were retained, relied upon documents were not properly supplied, and the defence opportunity was thereby impaired. The matter was remanded for fresh decision after returning the unrelied upon documents, supplying copies of relied upon documents, and allowing cross-examination. The order was set aside for breach of natural justice and fair play. Case-Laws Central Excise Thu, 03 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119286