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    <title>2014 (6) TMI 235 - CESTAT CHENNAI</title>
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    <description>The assessee was entitled to supply of seized documents not relied upon by the Department, because withholding those records prevented reconciliation and affected proper adjudication. The adjudicating authority was directed to provide the non-relied upon documents and then grant a fresh hearing. The matter was remanded for fresh adjudication after such supply.</description>
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      <description>The assessee was entitled to supply of seized documents not relied upon by the Department, because withholding those records prevented reconciliation and affected proper adjudication. The adjudicating authority was directed to provide the non-relied upon documents and then grant a fresh hearing. The matter was remanded for fresh adjudication after such supply.</description>
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