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    <title>Empty Formality Defense Valid in Service Law, Not in Revenue Cases Where All Materials Matter.</title>
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    <description>Generally the theory of empty formality is a valid defence to an allegation of violation of principles of natural justice in the Service Jurisprudence. But, insofar as Revenue Laws are concerned, every material on which a decision is taken, may be relevant.</description>
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      <description>Generally the theory of empty formality is a valid defence to an allegation of violation of principles of natural justice in the Service Jurisprudence. But, insofar as Revenue Laws are concerned, every material on which a decision is taken, may be relevant.</description>
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