https://www.taxtmi.com/caselaws?id=266873 Adjudication based on relied upon documents must afford the noticee access to those materials and a meaningful opportunity of hearing; otherwise the proceedings are vitiated for breach of natural justice. Here, the orders confirming recovery of alleged excess rebate were unsustainable because the assessee was denied the relied upon documents and personal hearing even after an appellate direction to provide them before fresh adjudication. The later de novo and revisional orders did not cure that defect. The orders were set aside, with a direction to furnish the documents, permit inspection and copies if required, and then proceed afresh in accordance with law. en-us Tue, 04 Aug 2015 00:00:00 +0530 Mon, 04 Jan 2016 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266873 Adjudication based on relied upon documents must afford the noticee access to those materials and a meaningful opportunity of hearing; otherwise the proceedings are vitiated for breach of natural justice. Here, the orders confirming recovery of alleged excess rebate were unsustainable because the assessee was denied the relied upon documents and personal hearing even after an appellate direction to provide them before fresh adjudication. The later de novo and revisional orders did not cure that defect. The orders were set aside, with a direction to furnish the documents, permit inspection and copies if required, and then proceed afresh in accordance with law. Case-Laws Central Excise Tue, 04 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266873