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    <title>1996 (8) TMI 132 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
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    <description>Allegations of clandestine removal, incorrect statutory records and non-accountal of goods were treated as attracting the extended limitation under the proviso to Section 11A, so the limitation challenge failed. The objection that the chemist&#039;s report and production figures were not supplied also failed because the record showed those materials had been made available, and no proper application for further documents was shown. A complaint of denial of natural justice likewise failed, as repeated opportunities, prior notice and filed written submissions were held sufficient; personal hearing was not treated as indispensable in every case. The adjudication was therefore upheld and writ interference was refused.</description>
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      <title>1996 (8) TMI 132 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=46307</link>
      <description>Allegations of clandestine removal, incorrect statutory records and non-accountal of goods were treated as attracting the extended limitation under the proviso to Section 11A, so the limitation challenge failed. The objection that the chemist&#039;s report and production figures were not supplied also failed because the record showed those materials had been made available, and no proper application for further documents was shown. A complaint of denial of natural justice likewise failed, as repeated opportunities, prior notice and filed written submissions were held sufficient; personal hearing was not treated as indispensable in every case. The adjudication was therefore upheld and writ interference was refused.</description>
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