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    <title>2005 (10) TMI 565 - CESTAT CHENNAI</title>
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    <description>Revenue adjudication was found procedurally unfair where relied-upon documents were not fully supplied, some non-relied-upon documents were not returned, and the assessee was therefore denied an effective opportunity to rebut the show-cause notices. Mere inspection of records was held insufficient when the documents needed for defence had not been furnished. The adjudication was held to be vitiated for breach of natural justice, and the matter was remanded for fresh decision after supply of the relevant documents, return of the non-relied-upon documents, and grant of personal hearing.</description>
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