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

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