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TMI Blog2011 (6) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... to put their defence by the adjudicating authority - Decided in favor of the assessee by way of remand - E/431, 814, 1046, 1047, 1048, 1051, 1052, 1053, 1075, 1076 of 2002 - Mum - - - Dated:- 29-6-2011 - Shri Ashok Jindal, Shri P.R. Chandrasekharan,JJ. Appearance Shri T.C. Nair, for - Shree Ram Fabrics Advocate Shri Mayur Shroff, for - J.P. Enterprises Advocate - Pyarelal Textile P. Ltd. -Surendra P. Sanganeria Shri Mihir Deshmukh, for - Godani Textiles Advocate Bharat Kumar Co. Mohanlal Kirit Kumar Amber Processors antosh B. Joshi Banuwarilal Poddar Shri S.S. Katiyar, SDR For Respondent Per Ashok Jindal When the matter was called Shri Prakash Shah, learned Advocate who is representing the main ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rers. The allegation is that the merchant manufacturers have mis-declared the price of grey fabrics sent to the job-worker M/s. Amber Processors for processing. Therefore, case was booked against all the appellants, differential duty demand was levied for mis-declaration under valuation of price of fabrics. A show-cause notice was issued which was adjudicated and differential duty was demanded from M/s. Amber Processors and penalties were also imposed on merchant manufacturers, job-worker and Shri Santosh B Joshi, Manager of M/s. Amber Processors and Shri Surendra P Sanganeria, Co-Signatory of M/s. Amber Processors, Shri Banwarilal Poddar, Director (Marketing). Goods were also confiscated which were already redeemed on payment of duty an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P. Enterprises and M/s. Pyarelal Textile P. Ltd. were asking the department to supply the copy of relied upon documents. Though the show-cause notice has been served on the appellants along with annexure but relied upon documents were not supplied to the appellants because the appellants were asking these documents from beginning of the receipt of show-cause notice. 8. We have seen the impugned order, the adjudicating authority has not considered the request of the appellants, which is very much relevant for adjudication of the case. If the adjudicating authority would have supplied the copy of the relied upon documents to the appellants, the appellants could have been able to reply the show-cause notice. It is on record that the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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