https://www.taxtmi.com/caselaws?id=204168 An adjudication rejecting remission of duty and confirming demand was vulnerable because the assessee had not been given notice of the grounds ultimately relied on, including the alleged role of sleeping workers, the status of one plot as an unauthorised place, and receipt of insurance compensation. The remission application was still pending when the show cause notice was issued, and the order rested on matters not included in that notice. An order founded on undisclosed grounds breaches natural justice by denying an effective opportunity to answer the case. The impugned order was set aside and the matter remanded for fresh decision after hearing the assessee on the points raised. en-us Tue, 21 Jun 2011 00:00:00 +0530 Sat, 02 Jul 2011 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204168 An adjudication rejecting remission of duty and confirming demand was vulnerable because the assessee had not been given notice of the grounds ultimately relied on, including the alleged role of sleeping workers, the status of one plot as an unauthorised place, and receipt of insurance compensation. The remission application was still pending when the show cause notice was issued, and the order rested on matters not included in that notice. An order founded on undisclosed grounds breaches natural justice by denying an effective opportunity to answer the case. The impugned order was set aside and the matter remanded for fresh decision after hearing the assessee on the points raised. Case-Laws Central Excise Tue, 21 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204168