https://www.taxtmi.com/caselaws?id=50456 Proceedings confirming duty and penalty were vitiated by denial of natural justice because the adjudicating authority failed to consider the importers' written submissions, documentary evidence and request for adjournment before deciding the alleged violation of Notification No. 203/92-Cus. The demand was based on an assertion that Modvat credit had been availed, but the notice did not disclose supporting evidence, and the jurisdictional excise certificate placed by the importers was not dealt with. The order was set aside and the matter remanded for a fresh decision after affording adequate hearing and considering the evidence and submissions. en-us Wed, 31 Jan 2001 00:00:00 +0530 Sat, 21 Aug 2010 18:05:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50456 Proceedings confirming duty and penalty were vitiated by denial of natural justice because the adjudicating authority failed to consider the importers' written submissions, documentary evidence and request for adjournment before deciding the alleged violation of Notification No. 203/92-Cus. The demand was based on an assertion that Modvat credit had been availed, but the notice did not disclose supporting evidence, and the jurisdictional excise certificate placed by the importers was not dealt with. The order was set aside and the matter remanded for a fresh decision after affording adequate hearing and considering the evidence and submissions. Case-Laws Customs Wed, 31 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50456