https://www.taxtmi.com/caselaws?id=442336 Failure to supply relied upon documents necessary to verify duty quantification vitiated the defence, as only partial records were provided despite repeated requests and earlier directions for production. The department also did not clearly explain the basis of the full demand, resulting in denial of an effective opportunity to contest the case and a breach of natural justice. However, the assessee had already paid the admitted amount before the show cause notice, so the demand was sustained only to that extent. The balance demand and the penalties were set aside. en-us Thu, 24 Aug 2023 00:00:00 +0530 Wed, 30 Aug 2023 07:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442336 Failure to supply relied upon documents necessary to verify duty quantification vitiated the defence, as only partial records were provided despite repeated requests and earlier directions for production. The department also did not clearly explain the basis of the full demand, resulting in denial of an effective opportunity to contest the case and a breach of natural justice. However, the assessee had already paid the admitted amount before the show cause notice, so the demand was sustained only to that extent. The balance demand and the penalties were set aside. Case-Laws Central Excise Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442336