https://www.taxtmi.com/caselaws?id=366201 Denial of relied upon documents necessary for defence vitiates fair adjudication because the assessee cannot effectively meet the allegations without access to the material used by the department. The procedural lapse justified setting aside the impugned orders and remand to the Original Authority for de novo consideration. The merits of the demand were not finally decided at this stage, and fresh adjudication was directed after observance of natural justice. en-us Mon, 27 Aug 2018 00:00:00 +0530 Fri, 31 Aug 2018 07:24:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366201 Denial of relied upon documents necessary for defence vitiates fair adjudication because the assessee cannot effectively meet the allegations without access to the material used by the department. The procedural lapse justified setting aside the impugned orders and remand to the Original Authority for de novo consideration. The merits of the demand were not finally decided at this stage, and fresh adjudication was directed after observance of natural justice. Case-Laws Central Excise Mon, 27 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366201