https://www.taxtmi.com/caselaws?id=83840 Duty demand based on seized computer data and other relied-upon records cannot be sustained where the assessee is denied access to the material needed for rebuttal. The Tribunal noted that the department relied on floppy-disc extracts and seized documents, while the appellants had filed statutory excise records, yet the adjudicating authority had not fairly correlated the documents with the demand period or supplied all relevant copies and investigation results. That denial of access prejudiced the defence and violated natural justice. The impugned order was therefore set aside and the matter remanded for de novo adjudication with full opportunity of hearing and disclosure of the relevant material. en-us Thu, 10 Nov 1994 00:00:00 +0530 Mon, 18 Jul 2011 12:47:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83840 Duty demand based on seized computer data and other relied-upon records cannot be sustained where the assessee is denied access to the material needed for rebuttal. The Tribunal noted that the department relied on floppy-disc extracts and seized documents, while the appellants had filed statutory excise records, yet the adjudicating authority had not fairly correlated the documents with the demand period or supplied all relevant copies and investigation results. That denial of access prejudiced the defence and violated natural justice. The impugned order was therefore set aside and the matter remanded for de novo adjudication with full opportunity of hearing and disclosure of the relevant material. Case-Laws Central Excise Thu, 10 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83840