https://www.taxtmi.com/caselaws?id=265710 An adjudication founded on inquiry reports and statements not supplied to the assessee violates natural justice because the affected party is denied a fair opportunity to rebut the adverse material. The court also noted that allegations of clandestine removal, receipt of additional consideration, and duty on slightly overfilled carbon black assessed on an ad valorem basis required proper examination of the factual record, including whether any extra amount was realised over invoice price. The adverse order was therefore set aside and the matter remitted for fresh adjudication. en-us Wed, 14 Oct 2015 00:00:00 +0530 Wed, 24 Feb 2016 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265710 An adjudication founded on inquiry reports and statements not supplied to the assessee violates natural justice because the affected party is denied a fair opportunity to rebut the adverse material. The court also noted that allegations of clandestine removal, receipt of additional consideration, and duty on slightly overfilled carbon black assessed on an ad valorem basis required proper examination of the factual record, including whether any extra amount was realised over invoice price. The adverse order was therefore set aside and the matter remitted for fresh adjudication. Case-Laws Central Excise Wed, 14 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265710