M/S Madura Coats Private Limited vs Commissioner Of Central Excise

The Supreme Court addressed the procedural issues surrounding the adjudication of show cause notices under Section 35C(2) of the Central Excise Act, 1944. The Court held that the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) must provide the necessary documents referenced in the show cause notices to ensure fair adjudication. The Court ultimately remanded the matter back to CESTAT for a fresh hearing on merits, emphasizing the importance of transparency in the adjudicatory process.