https://www.taxtmi.com/article/detailed?id=922 Section 83A empowers specified Central Excise officers to adjudicate penalties under the Finance Act; adjudication requires service of notice and an opportunity to be heard. Natural justice in tax proceedings entails supply of relied-upon documents, rights of inspection and copies, return of non-relied documents, and, where appropriate, cross-examination. Adjudicating authorities must issue reasoned orders recording application of mind; failure to provide disclosure or reasons compromises the fairness and validity of administrative decisions. en-us Wed, 25 Aug 2010 17:12:16 +0530 Thu, 06 Jan 2011 16:38:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=922 Section 83A empowers specified Central Excise officers to adjudicate penalties under the Finance Act; adjudication requires service of notice and an opportunity to be heard. Natural justice in tax proceedings entails supply of relied-upon documents, rights of inspection and copies, return of non-relied documents, and, where appropriate, cross-examination. Adjudicating authorities must issue reasoned orders recording application of mind; failure to provide disclosure or reasons compromises the fairness and validity of administrative decisions. Articles Service Tax Wed, 25 Aug 2010 17:12:16 +0530 https://www.taxtmi.com/article/detailed?id=922