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TMI Blog2021 (4) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice, the authority for the purpose of covering the trajectory of events or for the purpose of narration may refer to certain documents but it is not incumbent on the authority to make available every document, which is referred to in the show cause notice. Only those documents on which reliance will be made in the adjudication will have to be supplied to the noticee. The petitioner's counsel strongly asserts that the document No.3 in annexure A is not the manifest filed by the petitioner but one filed by a third party. If that be so, it is a point to be canvassed at the time of adjudication. The petitioner has come to the Court prematurely - As of now, there are no violation of principles of natural justice. Petition dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remises of the petitioner on 09.03.2011. Certain documents were also recovered. The petitioner's counsel contests this averment is set out in the show cause notice. According to him, no raid ever took place. That is why, he is insisting on a copy of the seizure mahazar which should have been prepared by the respondents. He would also state that document No.3 namely, IGM No.2005060 dated 04.01.2011 was not filed by him but it is filed by a third party. The petitioner states that if he is going to be penalized on the strength of IGM filed by the third party, the consequences will be severe. It is for this reason, he is insisting on being served with certain documents that find place in the show cause notice. 4.The prayer in the writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part, the Hon'ble Division Bench in the aforesaid decision reported in paragraph 6 held as follows:- 6. At the outset, it should be pointed out that the appellants have approached this court at the stage of show cause notice. The adjudication proceedings are not yet complete. It is true that the show cause notice made a mention about certain documents, but, by the orders impugned in the writ petitions, the Department has taken a stand that those documents are not relied upon. Once the Department takes a stand that they are not relying upon certain documents mentioned in the show cause notice, there is no way the appellants could compel the Department to furnish copies of such documents before adjudication. If at all the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X
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