https://www.taxtmi.com/caselaws?id=54471 Where a show cause notice refers to documents as relied upon, those materials must be supplied to the assessee so they can inspect and rebut them. In this CESTAT matter, a prior remand had specifically directed furnishing of the relied upon documents, but the record showed they were still not supplied in the de novo proceedings. The Department's assertion that the documents were not relied upon did not cure the defect. The adjudication was therefore held to be vitiated for breach of natural justice, the de novo order was set aside, the assessee's appeals were allowed, and the Revenue's appeal was rejected as infructuous. en-us Wed, 04 May 2005 00:00:00 +0530 Sat, 04 May 2024 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54471 Where a show cause notice refers to documents as relied upon, those materials must be supplied to the assessee so they can inspect and rebut them. In this CESTAT matter, a prior remand had specifically directed furnishing of the relied upon documents, but the record showed they were still not supplied in the de novo proceedings. The Department's assertion that the documents were not relied upon did not cure the defect. The adjudication was therefore held to be vitiated for breach of natural justice, the de novo order was set aside, the assessee's appeals were allowed, and the Revenue's appeal was rejected as infructuous. Case-Laws Central Excise Wed, 04 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54471