https://www.taxtmi.com/caselaws?id=442665 An adjudication order passed on de novo remand was held unsustainable where the show cause notice and relied-upon records were unavailable, and the matter was concluded after an unexplained delay of about 18 years. The absence of foundational documents prevented effective defence and proper examination of the case, and the delay was not attributable to the assessee. This was treated as a breach of procedural fairness and the principles of natural justice, leading to the impugned adjudication being set aside in favour of the assessee. en-us Tue, 05 Sep 2023 00:00:00 +0530 Thu, 07 Sep 2023 20:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442665 An adjudication order passed on de novo remand was held unsustainable where the show cause notice and relied-upon records were unavailable, and the matter was concluded after an unexplained delay of about 18 years. The absence of foundational documents prevented effective defence and proper examination of the case, and the delay was not attributable to the assessee. This was treated as a breach of procedural fairness and the principles of natural justice, leading to the impugned adjudication being set aside in favour of the assessee. Case-Laws Central Excise Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442665