https://www.taxtmi.com/caselaws?id=202485 An adverse administrative order under the excise and Cenvat framework must rest on a fair process: where the final decision is based on a recommendation adverse to the assessee, that material must be disclosed and a meaningful opportunity to respond must be given. A hearing is not effective unless the affected party can meet the very recommendation relied on by the authority. In the stated circumstances, the order was treated as vitiated for denial of effective hearing, and the matter was remitted for fresh consideration after supply of the recommendation and consideration of the assessee's comments. en-us Mon, 15 Nov 2010 00:00:00 +0530 Fri, 25 Aug 2017 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202485 An adverse administrative order under the excise and Cenvat framework must rest on a fair process: where the final decision is based on a recommendation adverse to the assessee, that material must be disclosed and a meaningful opportunity to respond must be given. A hearing is not effective unless the affected party can meet the very recommendation relied on by the authority. In the stated circumstances, the order was treated as vitiated for denial of effective hearing, and the matter was remitted for fresh consideration after supply of the recommendation and consideration of the assessee's comments. Case-Laws Central Excise Mon, 15 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202485