https://www.taxtmi.com/article/detailed?id=6559 Adjudication under the Central Excise Act must be exercised by a properly vested authority who applies judicial mind, confines findings to demands made in the show cause notice, and may not delegate adjudicatory power. Procedural guarantees of natural justice require disclosure of documents relied upon, determination of requests such as cross-examination before final orders, and dispatch of orders once signed. Corrigenda that replace core findings or unilateral withdrawal and reissuance of final orders are impermissible, while higher authority decisions are binding and must be followed. en-us Sat, 05 Dec 2015 10:27:58 +0530 Sat, 05 Dec 2015 10:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6559 Adjudication under the Central Excise Act must be exercised by a properly vested authority who applies judicial mind, confines findings to demands made in the show cause notice, and may not delegate adjudicatory power. Procedural guarantees of natural justice require disclosure of documents relied upon, determination of requests such as cross-examination before final orders, and dispatch of orders once signed. Corrigenda that replace core findings or unilateral withdrawal and reissuance of final orders are impermissible, while higher authority decisions are binding and must be followed. Articles Central Excise Sat, 05 Dec 2015 10:27:58 +0530 https://www.taxtmi.com/article/detailed?id=6559