https://www.taxtmi.com/caselaws?id=195412 An SC decision held that a revisional order imposing seigniorage fee and penalty could not stand when it was founded on reports and inspection notes never supplied to the affected parties. The Court reaffirmed that, where an administrative or quasi-judicial order has civil consequences, fair hearing requires disclosure of the material relied upon so the party can meet it meaningfully. It also noted that later inspection material could not be treated as decisive if it was not the basis of the revisional order, and that the earlier departmental concession on the nature of the filling material required proper consideration. The order was set aside and the matter remitted for fresh consideration in accordance with natural justice. en-us Mon, 20 Oct 2008 00:00:00 +0530 Fri, 17 Nov 2023 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195412 An SC decision held that a revisional order imposing seigniorage fee and penalty could not stand when it was founded on reports and inspection notes never supplied to the affected parties. The Court reaffirmed that, where an administrative or quasi-judicial order has civil consequences, fair hearing requires disclosure of the material relied upon so the party can meet it meaningfully. It also noted that later inspection material could not be treated as decisive if it was not the basis of the revisional order, and that the earlier departmental concession on the nature of the filling material required proper consideration. The order was set aside and the matter remitted for fresh consideration in accordance with natural justice. Case-Laws Indian Laws Mon, 20 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195412