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    <title>2017 (9) TMI 1488 - CESTAT AHMEDABAD</title>
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    <description>The demand of duty and penalties was held unsustainable because the relied upon documents were not supplied, depriving the appellants of an effective defence. The Tribunal treated the failure to provide the material, despite earlier remand directions to supply documents and grant a hearing, as a serious breach of natural justice. In the absence of the documents on which the adjudication was based, the impugned order could not be properly sustained and was set aside; the appeals were allowed.</description>
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      <description>The demand of duty and penalties was held unsustainable because the relied upon documents were not supplied, depriving the appellants of an effective defence. The Tribunal treated the failure to provide the material, despite earlier remand directions to supply documents and grant a hearing, as a serious breach of natural justice. In the absence of the documents on which the adjudication was based, the impugned order could not be properly sustained and was set aside; the appeals were allowed.</description>
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