https://www.taxtmi.com/caselaws?id=403710 Reasonable access to relied-upon records was sufficient where the notice allowed inspection and copies within the prescribed time, further documents were not shown to be relevant to the defence, and no prejudice was established; the natural justice objection therefore failed. The omission to expressly cite Section 11AC did not invalidate the penalty and demand proceedings where the show cause notice and adjudication clearly proposed penalty and interest under the relevant rules, and the substance of the allegation was otherwise clear; that objection also failed. The revisional and writ challenges accordingly failed on merits, and the demand and penalty were sustained. en-us Mon, 01 Feb 2021 00:00:00 +0530 Sat, 06 Feb 2021 09:59:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403710 Reasonable access to relied-upon records was sufficient where the notice allowed inspection and copies within the prescribed time, further documents were not shown to be relevant to the defence, and no prejudice was established; the natural justice objection therefore failed. The omission to expressly cite Section 11AC did not invalidate the penalty and demand proceedings where the show cause notice and adjudication clearly proposed penalty and interest under the relevant rules, and the substance of the allegation was otherwise clear; that objection also failed. The revisional and writ challenges accordingly failed on merits, and the demand and penalty were sustained. Case-Laws Central Excise Mon, 01 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403710