https://www.taxtmi.com/caselaws?id=327146 The High Court upheld the decision of the adjudicating authority to refuse copies of documents mentioned in the show cause notice, stating that once the Department decides not to rely on specific documents, the appellants cannot compel their provision before adjudication. The Court emphasized that any reliance on undisclosed documents can be challenged later for natural justice violations, but it does not halt the inquiry at the adjudication stage. The writ appeals were dismissed, allowing the appellants to raise their concerns during the adjudication process, with no costs awarded. en-us Fri, 26 Feb 2016 00:00:00 +0530 Mon, 14 Nov 2016 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327146 The High Court upheld the decision of the adjudicating authority to refuse copies of documents mentioned in the show cause notice, stating that once the Department decides not to rely on specific documents, the appellants cannot compel their provision before adjudication. The Court emphasized that any reliance on undisclosed documents can be challenged later for natural justice violations, but it does not halt the inquiry at the adjudication stage. The writ appeals were dismissed, allowing the appellants to raise their concerns during the adjudication process, with no costs awarded. Case-Laws Customs Fri, 26 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327146