https://www.taxtmi.com/caselaws?id=49167 A show cause notice is not invalid merely because it omits every factual detail if it states the essential charge and proposed action, and the applicants were held to have met the material allegations on the facts. Documents recovered from their premises, including gate passes and challans, were treated as belonging to them because they were issued or signed by a partner and the statutory presumption was not rebutted. The challenge based on alleged impossibility of manufacture and market purchases was rejected for lack of reliable records. Only the auxiliary duty computation was remanded for fresh calculation at the correct applicable rate. en-us Fri, 25 Mar 1994 00:00:00 +0530 Thu, 12 Aug 2010 12:01:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49167 A show cause notice is not invalid merely because it omits every factual detail if it states the essential charge and proposed action, and the applicants were held to have met the material allegations on the facts. Documents recovered from their premises, including gate passes and challans, were treated as belonging to them because they were issued or signed by a partner and the statutory presumption was not rebutted. The challenge based on alleged impossibility of manufacture and market purchases was rejected for lack of reliable records. Only the auxiliary duty computation was remanded for fresh calculation at the correct applicable rate. Case-Laws Central Excise Fri, 25 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49167