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    <title>2006 (12) TMI 502 - GAUHATI HIGH COURT</title>
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    <description>A writ challenge to an excise adjudication order was rejected where the taxpayer alleged non-supply of documents and denial of reasonable opportunity, but the record showed repeated opportunities to inspect and obtain the relied-upon materials and no specific missing document or prejudice was demonstrated. The Court treated natural justice as flexible and declined interference absent clear failure of justice. It also held that writ jurisdiction under Article 226 is ordinarily not exercised when an effective statutory appellate remedy exists, and no exceptional ground was shown to bypass that remedy. The excise demand and penalty were left undisturbed.</description>
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      <title>2006 (12) TMI 502 - GAUHATI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=176079</link>
      <description>A writ challenge to an excise adjudication order was rejected where the taxpayer alleged non-supply of documents and denial of reasonable opportunity, but the record showed repeated opportunities to inspect and obtain the relied-upon materials and no specific missing document or prejudice was demonstrated. The Court treated natural justice as flexible and declined interference absent clear failure of justice. It also held that writ jurisdiction under Article 226 is ordinarily not exercised when an effective statutory appellate remedy exists, and no exceptional ground was shown to bypass that remedy. The excise demand and penalty were left undisturbed.</description>
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      <pubDate>Fri, 22 Dec 2006 00:00:00 +0530</pubDate>
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