https://www.taxtmi.com/caselaws?id=790359 Withholding relied upon documents that form the basis of adjudication and appeal vitiates the proceedings where the affected party is denied an effective opportunity to defend itself. The Tribunal treated non-supply of documents recovered from the appellant's premises and related statements as a breach of natural justice because the request for access was not complied with at either stage. The defect was held to justify remand, and the matter was sent back to the adjudicating authority to supply the documents and decide the case afresh in accordance with law. en-us Wed, 22 Apr 2026 00:00:00 +0530 Fri, 24 Apr 2026 08:52:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790359 Withholding relied upon documents that form the basis of adjudication and appeal vitiates the proceedings where the affected party is denied an effective opportunity to defend itself. The Tribunal treated non-supply of documents recovered from the appellant's premises and related statements as a breach of natural justice because the request for access was not complied with at either stage. The defect was held to justify remand, and the matter was sent back to the adjudicating authority to supply the documents and decide the case afresh in accordance with law. Case-Laws Central Excise Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790359