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2005 (7) TMI 429

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..... espondent. [Order per : P.S. Bajaj, Member (J)]. These appeals have been directed by the appellants against the impugned order-in-original vide which duty along with penalty as detailed therein, has been confirmed against them on account of clandestine removal of the goods during the period in dispute. 2. The main ground on which at the outset the correctness of the impugned order has .....

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..... he final Adjudication order, even if it has not availed right of reply, to SCN. 3. On the other hand ld. DR has contended that the appellants had been prolonged in the proceedings and in spite of affording them sufficient opportunity they failed to file the reply to the SCN. He has also contended that all the documents were supplied to the appellants along with SCN and referred to their acknowle .....

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..... ts by the appellants, in this letter or in any other communication from the Deptt. to them. Therefore, prima facie it is very difficult to accept the contention of the DR, that all the documents were supplied to the appellants at the very start of the adjudication proceedings along with SCN. The contention of the ld. DR that the appellants are responsible for the delay earlier caused in the conclu .....

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..... t aside. The case is sent back to the adjudicating authority for fresh decision. The appellants will be afforded reasonable opportunity to inspect the documents themselves which they require and then to file reply to SCN if they desired. The adjudicating authority shall dispose of the case finally, within a period of six months from the date of receipt of copy of the order after allowing an opport .....

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