2009 (12) TMI 796

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..... at despite series of correspondence appearing at pages 46 to 59 of the appeal folder depicting request of the appellant to grant opportunity of defence against materials proposed to be used against the appellant in the adjudication, the authority failed to provide such opportunity giving copies of the documents. Such failure has resulted with denial of justice. Not only justice was denied but also .....

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..... ch defence may prove to be futile. Once a person feels that defence would be founded on number of documents, facts, circumstances and the legal provisions, the department cannot press its foot to crush the legal defences or the documentary defences available to a notice. It is fairly the choice of a notice to raise all defences which are available to him under the law and the right of the departme .....

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..... in their letter dated 2-1-2006. However, for convenience of reference, list of documents required to prepare defence as claimed by the appellant in that letter were as under :- (1) Lotus triplicate notebook (2) One note book (3) Hans writing pad (4) Neelgagan duplicate book (5) RG-1 registers (2001-02, 2002-03) (6) RG-23A Part-II (register 2001-02, 2002-03) (7 .....

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