https://www.taxtmi.com/caselaws?id=51827 Denial of relied-upon documents and failure to afford an effective personal hearing vitiate adjudication where no waiver of the right to be heard is shown. The adjudicating authority ignored the assessee's request for copies of the documents used against it, proceeded ex parte without a meaningful opportunity to respond, and thereby breached audi alteram partem. The lower appellate authority did not cure this defect. The adjudication was therefore set aside and the matter remanded for fresh decision after supplying authentic copies of the relied-upon documents and granting a reasonable hearing. en-us Tue, 28 Jan 2003 00:00:00 +0530 Tue, 28 Sep 2010 16:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51827 Denial of relied-upon documents and failure to afford an effective personal hearing vitiate adjudication where no waiver of the right to be heard is shown. The adjudicating authority ignored the assessee's request for copies of the documents used against it, proceeded ex parte without a meaningful opportunity to respond, and thereby breached audi alteram partem. The lower appellate authority did not cure this defect. The adjudication was therefore set aside and the matter remanded for fresh decision after supplying authentic copies of the relied-upon documents and granting a reasonable hearing. Case-Laws Central Excise Tue, 28 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51827