https://www.taxtmi.com/caselaws?id=176754 An adjudication based on undisclosed cost reports relied upon to determine assessable value cannot be sustained where the assessee was not supplied those materials before the order was passed. Reliance on reports received after the personal hearing, without giving the affected party an opportunity to respond, breaches natural justice and undermines the fairness of the demand proceedings. The proper course in such circumstances is to set aside the defective order and remand the matter for fresh adjudication after disclosure of the relied-upon reports and a further opportunity of hearing. en-us Wed, 22 Apr 2015 00:00:00 +0530 Mon, 28 Dec 2015 21:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176754 An adjudication based on undisclosed cost reports relied upon to determine assessable value cannot be sustained where the assessee was not supplied those materials before the order was passed. Reliance on reports received after the personal hearing, without giving the affected party an opportunity to respond, breaches natural justice and undermines the fairness of the demand proceedings. The proper course in such circumstances is to set aside the defective order and remand the matter for fresh adjudication after disclosure of the relied-upon reports and a further opportunity of hearing. Case-Laws Central Excise Wed, 22 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176754