https://www.taxtmi.com/caselaws?id=246331 Fair adjudication under the Central Excise Rules required prior supply of relied upon documents, return of seized records not proposed to be used, disclosure of investigation material and sample reports, and an effective opportunity to reply. The Tribunal found that the appellant had repeatedly sought these materials but the department had not furnished the complete set, while the adjudicating authority proceeded ex parte without ensuring disclosure of the material relied upon in the show cause notice. The order was therefore set aside and the matter remanded for de novo adjudication after compliance with the directions on document supply and hearing. en-us Fri, 09 Dec 2011 00:00:00 +0530 Sun, 20 Apr 2014 16:01:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246331 Fair adjudication under the Central Excise Rules required prior supply of relied upon documents, return of seized records not proposed to be used, disclosure of investigation material and sample reports, and an effective opportunity to reply. The Tribunal found that the appellant had repeatedly sought these materials but the department had not furnished the complete set, while the adjudicating authority proceeded ex parte without ensuring disclosure of the material relied upon in the show cause notice. The order was therefore set aside and the matter remanded for de novo adjudication after compliance with the directions on document supply and hearing. Case-Laws Central Excise Fri, 09 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246331