https://www.taxtmi.com/caselaws?id=217691 At the show-cause stage, a noticee has no automatic right to obtain internal or inter-departmental investigative communications where the notice rests on disclosed material. The court found that the show-cause notice was based on bank records and information obtained from the petitioner's bankers, and those records had already been supplied. As the refusal concerned only internal correspondence between the investigating agency and the adjudicating authority, and no undisclosed material underpinned the notice, the objection based on natural justice failed. The refusal to furnish the requested internal DRI communications was therefore upheld. en-us Fri, 19 Aug 2011 00:00:00 +0530 Fri, 31 May 2013 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217691 At the show-cause stage, a noticee has no automatic right to obtain internal or inter-departmental investigative communications where the notice rests on disclosed material. The court found that the show-cause notice was based on bank records and information obtained from the petitioner's bankers, and those records had already been supplied. As the refusal concerned only internal correspondence between the investigating agency and the adjudicating authority, and no undisclosed material underpinned the notice, the objection based on natural justice failed. The refusal to furnish the requested internal DRI communications was therefore upheld. Case-Laws Customs Fri, 19 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217691