https://www.taxtmi.com/caselaws?id=52128 Non-supply of a Board letter that formed the basis of the changed departmental stand was held to prejudice the appellant, because it prevented an effective opportunity to meet the material relied upon in adjudication. Where an earlier communication suggested exemption availability and the later communication was neither supplied nor supported by material on record, the adjudication could not be sustained. The proper course was to set aside the impugned order and remit the matter for fresh adjudication, with liberty to the parties to raise all other objections before the original authority. en-us Mon, 22 Sep 2003 00:00:00 +0530 Fri, 01 Oct 2010 13:44:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52128 Non-supply of a Board letter that formed the basis of the changed departmental stand was held to prejudice the appellant, because it prevented an effective opportunity to meet the material relied upon in adjudication. Where an earlier communication suggested exemption availability and the later communication was neither supplied nor supported by material on record, the adjudication could not be sustained. The proper course was to set aside the impugned order and remit the matter for fresh adjudication, with liberty to the parties to raise all other objections before the original authority. Case-Laws Central Excise Mon, 22 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52128