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2007 (12) TMI 356 - AT - Central ExcisePrinciples of Natural justice - MODVAT credit - Held that: - It appears from the records before us that the entire case framed against the appellants by the department is founded mainly on the three files specified in para 8 of the Hon’ble High Court’s order. Factual materials contained in those files constitute part of the subject-matter of the show-cause notice. Where files were not shown to the parties or copies of the relevant documents not supplied to them, the parties were disabled from raising objections with regard to the subject-matter of the notice. In other words, an effective opportunity of meeting the allegations raised in the show-cause notice was not available to any of these appellants. This case clearly involves negation of natural justice
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