https://www.taxtmi.com/caselaws?id=40553 A challenge to search and seizure failed where allegations of forcible entry and prolonged search were unsupported by substantial evidence. The claim that the seized biris formed part of pre-budget stock and were outside duty liability was rejected because the stock was not correlated with any declared pre-budget inventory. No denial of natural justice was found in the appellate proceedings, as personal hearing had been offered and prior intimation of the hearing was sent, while the adjournment request was belated. The contention that the biris were unbranded also failed because the inventory recorded brand names on the goods, and the revision application was dismissed. en-us Fri, 29 Sep 1978 00:00:00 +0530 Mon, 10 May 2010 14:06:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40553 A challenge to search and seizure failed where allegations of forcible entry and prolonged search were unsupported by substantial evidence. The claim that the seized biris formed part of pre-budget stock and were outside duty liability was rejected because the stock was not correlated with any declared pre-budget inventory. No denial of natural justice was found in the appellate proceedings, as personal hearing had been offered and prior intimation of the hearing was sent, while the adjournment request was belated. The contention that the biris were unbranded also failed because the inventory recorded brand names on the goods, and the revision application was dismissed. Case-Laws Central Excise Fri, 29 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40553