2014 (6) TMI 235 - AT - Central Excise

Duty demand - Non supply of proper documents - Held that - appellants were not supplied with the unrelied upon documents, in that situation, the adjudicating authority is directed to supply the remaining documents which were seized and not relied upon to the appellants, so that the appellants shall be able to reconcile their records and thereafter the adjudicating authority will do the fresh adjudication. In view of this observation, the matter is remanded to the adjudicating authority with the direction to supply the non-relied upon documents to the appellants - Decided in favour of assessee.

Summary

The appellants appealed against an order where only 9 out of 25 seized documents were given to them. The Tribunal directed the authority to provide the remaining "not relied upon" documents to the appellants for reconciliation before a fresh adjudication. The appeal was disposed of accordingly.