2011 (1) TMI 72

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g authority - appellants have since accepted that the copies of relied upon documents have been supplied to them subsequently and un-relied upon records have been released to them - set aside the order of the Commissioner (Appeals) and the order of the original authority and remand the matter to the original authority - appellants directed to co-operate in the adjudication proceedings - 1083-108 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he kacha slips and also the managing director of the appellant company were recorded. During the course of investigation, a sum of Rs.3,50,000/- was paid on 16.9.2005. The show cause notice dated 12.12.2005 was issued proposing the recovery of the credit irregularly availed and proposing imposition of the penalty. The appellant company and the appellant managing director did not file any reply and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in the factual position regarding release of un-relied documents and supply of copies of relied upon statements and relied upon documents. 5. Learned Advocate fairly concedes that un-relied upon documents out of seized documents on 30.7.2004 have been released subsequently. He also concedes that the copies of the relied upon documents have been given to them. He alleges that there is a violati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or himself and the foreman and the driver concerned. Though the notice was issued on 12.12.2005, they raised the issue of supply of documents much belatedly that too after another search was conducted on 14.2.2006 in the appellant company. He submits that the proceeding arising out of search conducted on 14.2.2006 is not relevant to the present proceedings and the letter dated 1.11.2006 claiming c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e since accepted that the copies of relied upon documents have been supplied to them subsequently and un-relied upon records have been released to them. In view of the above, I set aside the order of the Commissioner (Appeals) and the order of the original authority and remand the matter to the original authority. The appellants are directed to file reply within thirty days from the date of receip .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X