https://www.taxtmi.com/caselaws?id=1048 Denial of effective access to relied-upon and seized records in de novo proceedings breaches natural justice where noticees cannot properly inspect documents, obtain copies, or conduct cross-examination, rendering adjudication unfair. Modvat credit demands and related penalties are unsustainable where duty paid on the relevant clearances has been accepted and reversal of the credit would make the exercise revenue neutral. On these grounds, the impugned demand, penalties, and adjudication were set aside, and the appeals were allowed. en-us Tue, 10 Oct 2006 00:00:00 +0530 Mon, 14 Apr 2008 05:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1048 Denial of effective access to relied-upon and seized records in de novo proceedings breaches natural justice where noticees cannot properly inspect documents, obtain copies, or conduct cross-examination, rendering adjudication unfair. Modvat credit demands and related penalties are unsustainable where duty paid on the relevant clearances has been accepted and reversal of the credit would make the exercise revenue neutral. On these grounds, the impugned demand, penalties, and adjudication were set aside, and the appeals were allowed. Case-Laws Central Excise Tue, 10 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1048