https://www.taxtmi.com/caselaws?id=43748 Central Excise jurisdiction follows the place where taxable manufacture and alleged evasion arise, permitting the competent authority to investigate beyond ordinary territorial limits and rely on material collected by officers elsewhere. Irregularity in search or seizure does not by itself affect the relevance of material for a notice under Section 11A. A show cause notice need supply documents actually relied upon, while inspection may suffice for other seized material; adequate allegations and annexures defeat a vagueness objection. Proceedings under Rule 209A may extend to an outside party where alleged connivance or abetment is connected to evasion at the manufacturing unit within the authority's jurisdiction. en-us Wed, 22 Dec 1993 00:00:00 +0530 Sat, 19 Jun 2010 17:38:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43748 Central Excise jurisdiction follows the place where taxable manufacture and alleged evasion arise, permitting the competent authority to investigate beyond ordinary territorial limits and rely on material collected by officers elsewhere. Irregularity in search or seizure does not by itself affect the relevance of material for a notice under Section 11A. A show cause notice need supply documents actually relied upon, while inspection may suffice for other seized material; adequate allegations and annexures defeat a vagueness objection. Proceedings under Rule 209A may extend to an outside party where alleged connivance or abetment is connected to evasion at the manufacturing unit within the authority's jurisdiction. Case-Laws Central Excise Wed, 22 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43748