Show Cause Notices Must Be Supported by Evidence, Not Assumptions; Right to Document Access and Cross-Examination Upheld.

Violation of principles of principles of natural justice - The department cannot confirm the demand on the basis of assumption and presumptions. The allegations raised in the SCN have to be established by evidence. The noticee has a right to get the copies of documents. Department has to record reasons for denying the request for cross examination. - AT .....

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