https://www.taxtmi.com/caselaws?id=45533 Where show cause notices in a taxation matter rely on specific annexed documents, the department must furnish authenticated copies of those materials before adjudication. Mere inspection is not an adequate substitute unless supplying copies is impracticable or the setting is materially different, such as where the records are voluminous. The operative principle is that a person facing adverse action must receive the material relied upon against him to enable an effective reply. The petitioner was therefore entitled to authenticated copies, and further proceedings could continue only after disclosure. en-us Mon, 24 Jan 2000 00:00:00 +0530 Mon, 12 Jul 2010 12:47:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45533 Where show cause notices in a taxation matter rely on specific annexed documents, the department must furnish authenticated copies of those materials before adjudication. Mere inspection is not an adequate substitute unless supplying copies is impracticable or the setting is materially different, such as where the records are voluminous. The operative principle is that a person facing adverse action must receive the material relied upon against him to enable an effective reply. The petitioner was therefore entitled to authenticated copies, and further proceedings could continue only after disclosure. Case-Laws Central Excise Mon, 24 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45533