https://www.taxtmi.com/caselaws?id=43748 In excise proceedings, the authority with jurisdiction over the place of manufacture may rely on investigation material collected through competent officers outside its territory where the alleged evasion centres within that jurisdiction. The article states that irregularity in the manner of search or seizure does not by itself vitiate the relevance of such material for issuance of notice under Section 11A. It also states that a show cause notice is not invalid if the relied-upon documents are disclosed and the allegations are sufficiently particularised, even if some documents are only referred to and inspection is offered. A Rule 209A notice may also be issued to a person outside the territory when the alleged connivance is linked to the taxable activity within it. 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 In excise proceedings, the authority with jurisdiction over the place of manufacture may rely on investigation material collected through competent officers outside its territory where the alleged evasion centres within that jurisdiction. The article states that irregularity in the manner of search or seizure does not by itself vitiate the relevance of such material for issuance of notice under Section 11A. It also states that a show cause notice is not invalid if the relied-upon documents are disclosed and the allegations are sufficiently particularised, even if some documents are only referred to and inspection is offered. A Rule 209A notice may also be issued to a person outside the territory when the alleged connivance is linked to the taxable activity within it. Case-Laws Central Excise Wed, 22 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43748