Rejection of documents without verifying authenticity is against principle of natural justice

Nayara Energy Limited Vs C.C.E. & S.T. Rajkot (CESTAT Ahmedabad) CESTAT Ahmedabad held that adjudicating authority cannot reject the documentary evidence without verifying the authenticity of the same. Rejection of the documents without ensuring the authenticity is gross violation of principle of natural justice which is untenable in law. Facts- M/s Nayara Energy Limited (Formerly known as Essar Oil Limited) cleared 2776.19 MT of furnace oil between February 2007 to April 2007 to Essar Shipping Limited. As per the said purchase order, Nayara Energy Limited is supposed to supply 5000 MT of ...