9911796707
TMI Blog2010 (7) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the assessee against the order of the adjudicating authority confirming the demand has been allowed. The net result of the impugned order is that the proceedings which were sought to be initiated against the respondents on allegation of clandestine removal of the goods with the intention to evade duty has been quashed. 3. The adjudicating authority vide its order dated 3-6-2004 confirmed the demand of duty to the tune of Rs. 12,00,481/- against the respondents herein along with interest thereon, besides imposing penalty on the dealers. The proceedings in that regard proceeded ex parte. The said order was sought to be challenged by the assessee-respondent herein mainly on the ground that despite repeated requests for copies of the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh the copies of documents to the respondents. In those circumstances, no fault can be found with the order of the Commissioner (Appeals) quashing the proceedings. 6. Learned DR further submitted that there was no sufficient time granted to furnish the copies of documents. The letter was issued on 17-12-2004 and impugned order was passed on 30-12-2004. 7. The undisputed facts are that though the show cause notice was issued to the respondents, the relied upon documents were not furnished to the respondents along with the show cause notice. It is also undisputed fact that pursuant to the service of show cause notice, the respondents demanded the copies of those documents. Though it is the case of the appellant that pursuant to such deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch documents. In order to show the bona fide on the part of the Department in that regard, it was expected from the Department not only to furnish the copies of such documents to the respondents but also to place the copies thereof on record before us in the present appeal proceedings. Failure in that regard discloses lack of bona fide on the part of the appellants. 9. Once it is clear that the respondents were sought to be issued show cause notice without furnishing copies of relied upon documents and even the efforts were made on the part of the respondents to get the same did not yield any fruitful result and even today the copies of the documents are not made available to the respondents, we do not find any case for interference in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
