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2011 (9) TMI 567 - CESTAT, AHMEDABADAdditional Evidences - Held that - if it is germane to the case, the same needs to be considered by adjudicating authority for coming to appropriate conclusion and in our opinion, these should have been produced before adjudicating authority. It is fairly admitted by the ld.Counsel that they have not produced the same due to various compelling reasons, which we are unable to accept. Principles of natural justice - Post cross examination, it is mandatory on the part of the adjudicating authority to grant personal hearing to the assessee to put forth the defense and consider the same before reaching a conclusion - matter remanded back.
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