9911796707
TMI Blog1993 (1) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Collector, Nagpur has confirmed the demand of Rs. 2,25,531.87 on the ground that the appellant had not produced the original duty paying documents in spite of lapse of one year after issue of show cause notice. The appellant received the impugned order on 23-12-1991 and filed this appeal on 11-2-1992. 2. The facts of the case here briefly, are that the appellants are engaged in the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for waiving the pre-deposit of the duty demanded by the above order. As desired by them a hearing was extended to them on 31-7-1992 in the stay matter. Since no letters/evidence was produced to support their stand, and financial hardship also was not pleaded they were advised to pre-deposit the duty confirmed by the Assistant Collector, vide stay order No. 18-Stay dated 31-7- 1992, within four wee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aying documents were not produced, though they could not do so as they were seized by the officers of preventive section and were still with them; they had submitted photocopies of the relevant documents accordingly. Now that they received back all the documents vide Sl. No. 6 of the Annexure to Panchanama dated 8-5-1990 they would be able to produce the documents. 7. On perusal of the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is thus clear that the appellant were not able to produce these documents to the Assistant Collector for this reason, which was not in their control. The matter could now be re-examined afresh in the light of the original duty paying documents available for inspection. In the interests of justice, therefore I set aside the impugned order and remand the case for de novo adjudication to the origina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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