https://www.taxtmi.com/caselaws?id=178905 Temporary fiscal restrictions under the excise and CENVAT framework cannot be sustained where the department relies on undisclosed statements and documents to form prima facie satisfaction. Because such an order has adverse civil consequences, natural justice requires disclosure of the material relied upon, or at least effective inspection where the material is voluminous, before the restriction is finalised. An assessee must be given a meaningful opportunity to respond to the very material used against it. On that basis, the restriction order was liable to be quashed, with liberty to the revenue to start fresh proceedings after supplying the relied-upon material and granting a reasonable hearing. en-us Thu, 14 Jul 2011 00:00:00 +0530 Tue, 16 Feb 2016 10:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178905 Temporary fiscal restrictions under the excise and CENVAT framework cannot be sustained where the department relies on undisclosed statements and documents to form prima facie satisfaction. Because such an order has adverse civil consequences, natural justice requires disclosure of the material relied upon, or at least effective inspection where the material is voluminous, before the restriction is finalised. An assessee must be given a meaningful opportunity to respond to the very material used against it. On that basis, the restriction order was liable to be quashed, with liberty to the revenue to start fresh proceedings after supplying the relied-upon material and granting a reasonable hearing. Case-Laws Central Excise Thu, 14 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178905