Excise & Customs : Even if it is found by court that there is a violation of principles of natural justice, courts may not strike down action and remand matter back for fresh decision, if non-grant of hearing has not caused any prejudice to concerned person

Excise & Customs : Supreme Court condones procedural infraction of non-issuance of notice, when demand was raised under retrospective validation law and there was no dispute as to amount

[2015] 58 taxmann.com 90 (SC)