https://www.taxtmi.com/caselaws?id=120416 The Tribunal held that the maintainability objection based on rebate proceedings did not apply because the appeal did not challenge the rebate claim or duty determination, but the Commissioner's compliance with High Court directions and pending applications. The preliminary objection was rejected. On natural justice, the Tribunal found that repeated requests for seized records, including missing files said to be vital for correlating inputs, production, transport and exports, had not been meaningfully addressed before adjudication. Non-supply of essential documents and deferment of those requests to the main adjudication were held inconsistent with fair play. The impugned order was set aside and relief was granted for denial of a fair opportunity to defend. en-us Wed, 14 Jun 2006 00:00:00 +0530 Thu, 19 Jul 2012 12:10:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120416 The Tribunal held that the maintainability objection based on rebate proceedings did not apply because the appeal did not challenge the rebate claim or duty determination, but the Commissioner's compliance with High Court directions and pending applications. The preliminary objection was rejected. On natural justice, the Tribunal found that repeated requests for seized records, including missing files said to be vital for correlating inputs, production, transport and exports, had not been meaningfully addressed before adjudication. Non-supply of essential documents and deferment of those requests to the main adjudication were held inconsistent with fair play. The impugned order was set aside and relief was granted for denial of a fair opportunity to defend. Case-Laws Central Excise Wed, 14 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120416