https://www.taxtmi.com/caselaws?id=369565 Demand and penalty under the Central Excise Act could not be sustained where the adjudication was based on a working paper referred to as Annexure-A in the show cause notice, but the record did not show that the document had been supplied despite a prior remand direction. The non-supply deprived the assessee of an effective opportunity to meet the material relied upon by the department, amounting to breach of natural justice. The orders sustaining the demand and penalty were set aside, and the matter was remanded to the adjudicating authority for fresh decision after furnishing Annexure-A and allowing a response. en-us Wed, 17 Oct 2018 00:00:00 +0530 Wed, 31 Oct 2018 10:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369565 Demand and penalty under the Central Excise Act could not be sustained where the adjudication was based on a working paper referred to as Annexure-A in the show cause notice, but the record did not show that the document had been supplied despite a prior remand direction. The non-supply deprived the assessee of an effective opportunity to meet the material relied upon by the department, amounting to breach of natural justice. The orders sustaining the demand and penalty were set aside, and the matter was remanded to the adjudicating authority for fresh decision after furnishing Annexure-A and allowing a response. Case-Laws Central Excise Wed, 17 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369565