2006 (8) TMI 341

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..... DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. Heard both sides and perused record. 2. The grievance of the appellant is that the adjudicating proceedings took place ex parte, inasmuch as the copies of the relied upon documents were not given to the appellant and in the absence of those documents, the appellant was not in a position to understand Revenue s case and the .....

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..... rved, the Commissioner has also not gone into the merits of the dispute. 5. In the result, the impugned order is set aside and the case is remanded to the original authority for a fresh adjudication after supplying the appellant copies of the relied upon documents. The appellant shall also be returned unrelied upon documents seized from it. Needless to say, the appellant shall also be given reas .....

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