https://www.taxtmi.com/caselaws?id=40814 Procedural defects in warehouse stock verification do not, by themselves, negate the evidentiary value of an admitted shortage where the assessee signed the weighment sheets and did not promptly dispute the shortage. The Madras High Court also noted that refusal to supply depositions from another departmental proceeding does not vitiate demand or penalty unless actual prejudice is shown and the withheld material is essential to an effective defence. On those principles, the shortage verification was treated as validly usable and the plea of breach of natural justice failed, leaving the demand and penalty undisturbed. en-us Mon, 11 Feb 1980 00:00:00 +0530 Sat, 15 May 2010 10:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40814 Procedural defects in warehouse stock verification do not, by themselves, negate the evidentiary value of an admitted shortage where the assessee signed the weighment sheets and did not promptly dispute the shortage. The Madras High Court also noted that refusal to supply depositions from another departmental proceeding does not vitiate demand or penalty unless actual prejudice is shown and the withheld material is essential to an effective defence. On those principles, the shortage verification was treated as validly usable and the plea of breach of natural justice failed, leaving the demand and penalty undisturbed. Case-Laws Central Excise Mon, 11 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40814