https://www.taxtmi.com/caselaws?id=73110 An assessee's right to inspect relevant records was recognised, but the Tribunal held that inspection should ordinarily be sought first from the authority in custody of the records, with Tribunal intervention only if access is refused; the lower authorities were directed to permit inspection in accordance with law, subject to confidentiality for privileged documents. The Tribunal also held that procedural paper book requirements could apply retrospectively to transferred proceedings, so the respondents were allowed to file a paper book, but inadmissible material in it could not be treated as part of the record or considered on that basis. en-us Wed, 22 Jan 1986 00:00:00 +0530 Sat, 28 May 2011 11:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73110 An assessee's right to inspect relevant records was recognised, but the Tribunal held that inspection should ordinarily be sought first from the authority in custody of the records, with Tribunal intervention only if access is refused; the lower authorities were directed to permit inspection in accordance with law, subject to confidentiality for privileged documents. The Tribunal also held that procedural paper book requirements could apply retrospectively to transferred proceedings, so the respondents were allowed to file a paper book, but inadmissible material in it could not be treated as part of the record or considered on that basis. Case-Laws Central Excise Wed, 22 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73110