https://www.taxtmi.com/caselaws?id=45819 A procedural lapse by a non-adjudicating excise officer did not invalidate the adjudication where the competent authority issued the show cause notice, granted time and personal hearing, considered the written objections independently, and passed a reasoned order. The challenge based on alleged denial of access to seized records also failed because no request for production was shown to have been refused during adjudication, and no actual prejudice was established. The High Court therefore rejected the natural justice objection and sustained the excise demand and penalty order. en-us Fri, 10 Jul 1964 00:00:00 +0530 Wed, 14 Jul 2010 10:43:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45819 A procedural lapse by a non-adjudicating excise officer did not invalidate the adjudication where the competent authority issued the show cause notice, granted time and personal hearing, considered the written objections independently, and passed a reasoned order. The challenge based on alleged denial of access to seized records also failed because no request for production was shown to have been refused during adjudication, and no actual prejudice was established. The High Court therefore rejected the natural justice objection and sustained the excise demand and penalty order. Case-Laws Central Excise Fri, 10 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45819