https://www.taxtmi.com/caselaws?id=30065 Denial of access to seized relied-upon material, including computer data forming the basis of an undervaluation allegation, was found to prejudice the noticee's defence and breach natural justice; the adjudication order was therefore liable to be set aside. The High Court also held that the mere availability of an alternative statutory remedy does not bar writ intervention where exceptional circumstances and denial of a fair opportunity are shown. The writ petition succeeded, the adjudication order was quashed, and the show cause notice was restored for fresh decision with directions to supply the computer data and return the CPUs. en-us Fri, 06 Jul 2007 00:00:00 +0530 Sat, 17 Jan 2009 09:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30065 Denial of access to seized relied-upon material, including computer data forming the basis of an undervaluation allegation, was found to prejudice the noticee's defence and breach natural justice; the adjudication order was therefore liable to be set aside. The High Court also held that the mere availability of an alternative statutory remedy does not bar writ intervention where exceptional circumstances and denial of a fair opportunity are shown. The writ petition succeeded, the adjudication order was quashed, and the show cause notice was restored for fresh decision with directions to supply the computer data and return the CPUs. Case-Laws Central Excise Fri, 06 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30065