9911796707
TMI Blog2009 (2) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd. (appellants in appeal No. E/683/08) and Shree Shankar Silk Mills Ltd. (appellants in appeal No. E/684/08), are aggrieved by demands of duty of Rs. 2.37 crores (approx.) and Rs. 5.92 crores (approx.) respectively as also by the penalties imposed on them. All the other appellants are against the penalties imposed on them. After a perusal of the memoranda of appeals and after hearing both sides, we find that the main grievance of the appellants is that natural justice was denied to them by not supplying to them copies of all relied-upon documents. When this grievance was raised before us on an earlier occasion, we directed the aforenamed assessees to file a list of documents which were not supplied to them and a separate list of reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel has drawn our attention to the Hon ble Supreme Court s judgment in Sanghi Textile Processors (P) Ltd. v. CCE, 1993 (65) E.L.T. 357 (S.C.), wherein, in similar circumstances, Their Lordships laid down a reasonable and pragmatic solution for the difficulty encountered by the assessee on account of the fact that many of the documents relied upon in the relevant show-cause notice were not allowed to be inspected by the adjudicating authority. Their Lordships required the adjudicating authority to sit with the party and their counsel to find out a practical way of identifying essential documents required to be made copies of for supply to the party. We find that the norm prescribed by the Hon ble Supreme Court in the case of Sanghi Textil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gister of Shree Kailash Textiles Pvt. Ltd., (hereinafter referred to as KTL), Bhiwandi seized under Panchnama dated 5/6th September 1995 from its factory premises referred at Sr. No. 17 of Annexure A to the Panchnama dated 5/ 6th September 1995. 2. Sr. No. 2 of Annexure-A (II)to the show cause notice, i.e. : (i) Form IV register of SDPW seized under Panchnama dated 5/6th September 95 from its factory premises. These documents are listed at Sr. No. 50 of Annexure C1, Sr. No. 19, 20, 21, 26, 30 of Annexure C2, Sr. No. 32, 35 of Annexure C3 of Panchnama dated 5/6th September 95. (ii) Form IV register of KTL seized under Panchnama dated 5/6th September 95 drawn at its factory and the same is listed at Sr. No. 53, 75, 76, 78, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actory premises of KTL dated 5/6th September, 95. 5. Sr. No. 7 of Annexure-A(II) to the show cause notice, i.e. : (i) Grey challans of SDPW seized under Panchnama drawn at its factory premises dated 5/6th September, 95 and listed at Sr. No. 75, 76, 77 of Annexure C1 and Sr. No. 18, 23, 27 to 30 of Annexure C3 to the Panchnama dated 5/6th September, 95. (ii) Grey challans seized under panchnama drawn on 5/6th September, 95 at the factory premises of KTL and listed at Sr. No. 4, 6, 8, 10, 12 to 18, 29, 30, 32, 36, 37, 70 of Annexure A to Panchnama. 6. Sr. No. 8 of the Annexure -A (II) to show cause notice, i.e. : (i) RT 12 returns of SDPW listed at Sr. No. 44 of Annexure C2 of Panchnama drawn on 5/6th Septemb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sr. No. 12 of Annexure-A (II) to show cause notice, i.e. : (i) Party-wise Ledger of SDPW are at Sr. No. 95, 96, 97, 99, 117, 118, 120, 121 of Annexure C1 to the Panchnama, seized at its factory premises under Panchnama dated 5/6th September, 95. (ii) Party-wise ledger of KTL seized under Panchnama at the factory premises and listed at Sr. No. 50, 55 of Annexure A to Panchnama. 12. Sr. No. 13 of Annexure-A (II) to show cause notice, i.e. Panchnama drawn at the office of Anti-Evasion (Seized computer printout from computer). 13. Sr. No. 13 of Annexure-A (II) to show cause notice, i.e. Panchnama drawn on 5/6th October, 95 in the office of DGAE, BZU of the seized computers and printout. 14. Sr. No. 16 of Annexure-A ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
