https://www.taxtmi.com/caselaws?id=153865 Retention of seized but unrelied documents, where those records were relevant to the defence in allegations of undervaluation, clandestine removal and shortage of inputs, was treated as causing prejudice because it denied effective access to material needed for reply. The adjudication was therefore considered vitiated for breach of natural justice, with remand required after return of the documents and proper opportunity of defence. On penalty, Section 11AC of the Central Excise Act could not be applied to a duty period that ended before its commencement, so liability had to be considered under the law then in force and not under that later penal provision. en-us Wed, 02 Dec 2009 00:00:00 +0530 Thu, 01 Aug 2013 11:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153865 Retention of seized but unrelied documents, where those records were relevant to the defence in allegations of undervaluation, clandestine removal and shortage of inputs, was treated as causing prejudice because it denied effective access to material needed for reply. The adjudication was therefore considered vitiated for breach of natural justice, with remand required after return of the documents and proper opportunity of defence. On penalty, Section 11AC of the Central Excise Act could not be applied to a duty period that ended before its commencement, so liability had to be considered under the law then in force and not under that later penal provision. Case-Laws Central Excise Wed, 02 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153865