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TMI Blog2012 (4) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... -Appeal No.SKSS/136-137/ SURAT-II/2010, dt.24.09.2010. 2. The relevant facts that arise for consideration are that the lower authorities have confirmed the demand of duty, interest thereof and imposed equivalent amount of penalty on the first appellant company and also imposed penalty on the director of the company. The said confirmation has arisen on the ground that there was clandestine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all the documents with them when they filed the appeal before first appellate authority. 5. In response, the ld.Counsel submits that they did not have any documents with them when they filed the appeal before the first appellate authority and had proceeded only on the basis of Show Cause Notice and the Order-in-Original. 6. On consideration of the submissions made by both sides and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has erred in confirming the demand without following the principles of natural justice, which has further been aggravated by first appellate authority having upheld the order-in-original, without considering the grounds of appeal regarding violation of principles of natural justice. 7. To my mind, the assertion of the ld.Counsel in seeking the documents for filing the reply to the Show Ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pressing any opinion on the merits of the case, the orders of both the lower authorities are set aside and the matter remitted back to adjudicating authority to reconsider the issue afresh after following the principles of natural justice and also after giving the copies of documents sought by the appellant. 10. The appeals are allowed by way of remand. (Dictated & Pronounced in Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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