2011 (2) TMI 31

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..... nely removed - court appreciated the evidences in form of AR-1 returns, connected papers and connected invoices; set aside the order and remand the matter back to the Adjudicating Authority - E/790 & 791/2009 - - - Dated:- 3-2-2011 - SHRI M. V. RAVINDRAN, SHRI P. KARTHIKEYAN, JJ. Shri Ajayan T. V., Advocate for the appellants. Shri M. M. Ravi Rajendran, DR for the revenue. Per .....

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..... ich the revenue claims as being clandestinely removed. The learned counsel would submit that these documents could not be produced before the authorities, as the person handling the matter was ill and could not be contacted to produce these documents. He would submit that the bench should take into consideration these documents and decide the issue here itself. 4. After hearing the learned DR .....

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..... order and remand the matter back to the Adjudicating Authority, without expressing any opinion on the merits of the case and keeping all the issues open. The Adjudicating Authority will follow the principles of natural justice before coming to such conclusion on the matter. Since the issue is of clandestine removal, we direct the Adjudicating Authority to come to the conclusion in the matter with .....

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