TaxTMI 
TaxTMI 
2003 (9) TMI 99
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....ppeals) on 13th July, 1998 being Annexure F to the writ petition. The whole contention of the writ petitioners is that no documents were given to the petitioner for the purpose of inspection of the records nor copy of the same was supplied before hearing of the appeal. Hence the order of the appeal is passed without following the principles of natural justice. It is to be remembered that the matte....
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....atement taken under Section 108 of the Customs Act dated 8th July, 1987. (ii) Statement of the product materials under Section 108, dated 9th July, 1987. (iii) Letter dated 29th January, 1988 to the Secretary to the Government of India. (iv) Letter dated 26-8-88. (v) &....
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....n appropriate submission in this regard. 4.I find neither there is any unjustifiable stand of the petitioners nor the respondents are saying so. There might have been various documents and the connected documents, there might have been various official notes, there might be various other records but it is to be remembered that without specifying the documents it can be safely said that inspecti....
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....aw Courts normally do so. Therefore, there cannot be any bar for a quasi-judicial authority particularly when there is applicability of fiscal statute and rigid principles are very foundation of the same. It is to be remembered in the revenue laws, a minimum difference can create lot of change. One can be caught for evading the duties when other one can be restrained from unjust enrichment. 5.T....