https://www.taxtmi.com/caselaws?id=120531 Duty demand and penalty could not be restored where the assessee was not supplied the documents used to quantify the demand and was therefore denied a proper opportunity to defend itself. The alleged excess and shortage were found at the job worker's premises, not at the assessee's own premises, and the show cause notice rested mainly on oral statements rather than supporting documentary material such as job work challans. In these circumstances, a remand to allow the Department to build a fresh case on documents not previously disclosed was not justified at the appellate stage, and the Revenue's challenge failed. en-us Tue, 05 Dec 2006 00:00:00 +0530 Sat, 21 Jul 2012 10:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120531 Duty demand and penalty could not be restored where the assessee was not supplied the documents used to quantify the demand and was therefore denied a proper opportunity to defend itself. The alleged excess and shortage were found at the job worker's premises, not at the assessee's own premises, and the show cause notice rested mainly on oral statements rather than supporting documentary material such as job work challans. In these circumstances, a remand to allow the Department to build a fresh case on documents not previously disclosed was not justified at the appellate stage, and the Revenue's challenge failed. Case-Laws Central Excise Tue, 05 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120531