https://www.taxtmi.com/caselaws?id=755407 CESTAT Chandigarh allowed the appeal by remand in a case involving denial of concessional duty benefits under N/N. 46/2011-Cus for alleged Rules of Origin violations. The tribunal found that the department failed to provide copies of investigation documents to the appellant despite requests, violating principles of natural justice and fair hearing rights. Since the documents were relied upon in the impugned order and were not privileged or confidential, the department was required to supply them. The matter was remanded to the Commissioner to pass a fresh order after complying with natural justice principles and providing the requested documents. en-us Wed, 10 Jul 2024 00:00:00 +0530 Fri, 12 Jul 2024 08:36:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755407 CESTAT Chandigarh allowed the appeal by remand in a case involving denial of concessional duty benefits under N/N. 46/2011-Cus for alleged Rules of Origin violations. The tribunal found that the department failed to provide copies of investigation documents to the appellant despite requests, violating principles of natural justice and fair hearing rights. Since the documents were relied upon in the impugned order and were not privileged or confidential, the department was required to supply them. The matter was remanded to the Commissioner to pass a fresh order after complying with natural justice principles and providing the requested documents. Case-Laws Customs Wed, 10 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755407