TaxTMI 
TaxTMI 
1980 (1) TMI 196
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.... R.N. Roy Choudhury and Shri Giriwardhari Choudhury, proprietor of the firm, appeared for personal hearing on 19-1-1980 at Calcutta. They pointed out that there had been denial of natural justice in putting up a reply to the show-cause notice which was vague in nature. The Departmental Officer has not been allowed to be cross-examined and documents relied upon have not been allowed to be inspected....
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....uring 5 months of detention, weights of the gvoods have considerably come down because of evaporation of moisture which have been absorbed during the heavy rain at the time of stock-taking; thus, confirming the appellant's contention that variation in weights was mainly due to heavy rains. The arguments advanced in the written appeal as well as at the time of personal hearing have been duly consi....