2007 (4) TMI 557

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..... he Appellant. Dr. Y.D. Banga, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Vide the order under challenge in the present appeals, the Commissioner of Central Excise has confirmed duty demand of Rs. 19,88,776/- together with interest, disallowed Modvat credit of Rs. 8,15,042/- together with interest and imposed penalties equal to the amounts above mentioned again .....

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..... vance of the appellants is that the order is passed in contravention of the principles of natural justice for the reason that copies of the documents not relied upon but sought for by them to prepare their defence, were not given to them in spite of repeated requests and that copies of relied upon documents were also given to them only in December, 2001 and the Commissioner had directed them to fu .....

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..... the Hon'ble Bombay High Court in Silicon Graphics System (India) Pvt. Ltd. v. UOI, 2006 (204) E.L.T. 247 (Bom) that since unrelied documents may not be relevant for the department but may be relevant for the affected party to prepare reply to the show cause notice, the request for supply of such documents cannot be said to be frivolous. The High Court noted that the documents not relied upon were .....

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