Reliance Industries, pulled up by the CAG for alleged contract violations of a gas block, told a parliamentary panel on Friday that it was not given a "fair" opportunity to be heard and the observations by the government auditor were on technical issues and not accounting.

Top company officials, who deposed before public accounts committee (PAC), also claimed that the draft report submitted by the Audit in June 2011 "purported" to be a performance audit which as "not provided for" in the production-sharing contract (PSC).

The Mukesh Ambani-led company said under the PSC, the government is entitled to direct and audit the contractor's books and record in accordance with provisions of the accounting procedure.

In a presentation made before the committee headed by BJP leader Murli Manohar Joshi, RIL said performance audit is best carried out by technical experts with knowledge of deep water operations.

The company alleged that the audit was carried out by CAG teams which went for a field audit without seeking or examining the relevant records.

RIL officials, which included group president V Balasubramanian and executive director P M S Prasad, said their request to interact with technical experts relied upon by the CAG in preparation of the report was also rejected by the auditor.

CAG representatives were also present during the presentation before the PAC as per practice.

Sources said the company has invited members of the PAC to for an "on-the-spot" study of the KG-D6 block. "We may ask them fresh questions after visiting the site," a PAC member said.