https://www.taxtmi.com/caselaws?id=32580 Withholding copies of seized documents proposed to be relied on in adjudication breaches natural justice where those documents are necessary for an effective defence. The Tribunal held that an assessee cannot be prejudiced by being denied material in the Department's possession when the defence depends on that material, and it did not express any view on the merits of the duty demand or penalties. The adjudication orders were therefore set aside and the matter was remanded to the adjudicating authority for supply of the documents and fresh decision after giving an effective opportunity of defence. en-us Wed, 25 Jun 2008 00:00:00 +0530 Sat, 14 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32580 Withholding copies of seized documents proposed to be relied on in adjudication breaches natural justice where those documents are necessary for an effective defence. The Tribunal held that an assessee cannot be prejudiced by being denied material in the Department's possession when the defence depends on that material, and it did not express any view on the merits of the duty demand or penalties. The adjudication orders were therefore set aside and the matter was remanded to the adjudicating authority for supply of the documents and fresh decision after giving an effective opportunity of defence. Case-Laws Central Excise Wed, 25 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32580