https://www.taxtmi.com/caselaws?id=165553 A penalty under the Central Excise Rules cannot be sustained where the affected party is not supplied the report relied on and is denied cross-examination of departmental witnesses. The court held that reliance on material collected behind the petitioner's back, without furnishing the adverse report or permitting testing of witness evidence, breached reasonable opportunity and natural justice. The penalty order was therefore quashed, and the authorities were left free to proceed afresh in accordance with law after giving due opportunity. en-us Mon, 12 Oct 1970 00:00:00 +0530 Fri, 01 Aug 2014 11:12:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165553 A penalty under the Central Excise Rules cannot be sustained where the affected party is not supplied the report relied on and is denied cross-examination of departmental witnesses. The court held that reliance on material collected behind the petitioner's back, without furnishing the adverse report or permitting testing of witness evidence, breached reasonable opportunity and natural justice. The penalty order was therefore quashed, and the authorities were left free to proceed afresh in accordance with law after giving due opportunity. Case-Laws Central Excise Mon, 12 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165553