https://www.taxtmi.com/caselaws?id=331365 The demand and penalty could not be sustained because the department failed to comply with the earlier remand direction to supply copies of all relied upon documents before adjudication. That non-supply deprived the assessee of a fair opportunity to defend the case and amounted to a violation of natural justice. The tribunal therefore did not examine the limitation or merits objections and allowed the appeal on the ground of procedural unfairness. en-us Wed, 17 Aug 2016 00:00:00 +0530 Mon, 06 Feb 2017 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331365 The demand and penalty could not be sustained because the department failed to comply with the earlier remand direction to supply copies of all relied upon documents before adjudication. That non-supply deprived the assessee of a fair opportunity to defend the case and amounted to a violation of natural justice. The tribunal therefore did not examine the limitation or merits objections and allowed the appeal on the ground of procedural unfairness. Case-Laws Central Excise Wed, 17 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331365