9911796707
TMI Blog2008 (7) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant inter alia is that the order has been passed in contravention of principles of natural justice. Hence, after granting the waiver of pre-deposit of amounts involved, we proceed to take up the appeal itself for final hearing. 3. The issue involved in this case is that the appellant in Appeal No. C/494/08 had exported textile fabrics and alleged to have indulged in large scale fraudulent misuse of DEEC scheme, while misdeclaring the contents of the fabrics exported and allegedly resorting to inflating and manipulating the export promotion copy of the shipping bill as regards the weight of the fabrics exported and the Polyester Filament Yarn contained therein. It is also the case of the department that the appellant in Appeal No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants herein were seeking non relied upon documents also to prepare for their defence. 5. Ld. Jt. CDR submits that the issue regarding the non-relied upon documents should be considered in its total entirety as the documents, which were not a port of the investigation need not be handed over to the appellants. It is his submission that following documents can be given to the appellants in any case, i.e. (i) relied upon documents, which were recovered from the assessees place (ii) documents, which were recovered at the instance of the assessee (iii) If they are concerned and pertaining to the case. 6. It is his submission that the documents, which are not covering the part of the above three situations, need not be sought and if not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons made in case of show cause notice issued to the Ratilai Kashi Prasad and others and proceed to decide the case against Noticee No. 4 . 13. We find that an appeal against the decision in the case of Ratilal Kashi Prasad, appellant in Appeal No. C/493/08, was decided by this Tribunal vide its final order No. A/302/08 dated 2-6-2008, wherein on a finding that there was a violation of principles of natural justice, the matter was remanded back to the adjudicating authority. The impugned order in the present case is relying upon the submissions made in the case of Ratilal Kashi Prasad Others, hence, we are of the considered view that this case also needs to be remanded back to the original adjudicating authority to reconsider the issue a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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