2012 (9) TMI 27

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..... ssessee, the documents were not available to the assessee before commencement of the adjudication proceedings, nothing prevented the adjudicating authority to issue a notice to the assessee to appear before such officer and thereupon require the department to furnish the copies of relied upon documents - Merely observing that the assessee failed to collect the relied upon documents was not suffici .....

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..... 2. The Commissioner (Appeals) by his order dated 30-12-2004 had dismissed the appeal filed against the order of the adjudicating authority. The adjudicating authority had refused to impose any penalty against the assessee though the duty of Rs. 12,00,481/- was confirmed by its order dated 3-6-2004. In fact the proceedings in that regard had proceeded ex parte against the assessee. The author .....

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..... y writing for supply of relied upon documents, permission was granted to them to collect the documents from the Preventive Branch on any working day but they failed to do so. Instead of collecting the relied upon documents, they just kept on writing to this office to supply the same. This was merely a ploy for delaying the adjudication proceedings. As such, now I am left no other alternative but t .....

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..... for recalling the said order as it does not relate to any error apparent on the face of the record. 6. Since our attention has been drawn to the order passed by the adjudicating authority in this regard, we are constrained to observe that the said observations rather than lending any support to the argument sought to be canvassed on behalf of the department, clearly justify the view taken b .....

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..... on documents. The order of the adjudicating authority does not disclose as to what prevented him from performing this obligation on the part of the adjudicating authority. Merely observing that the assessee failed to collect the relied upon documents was not sufficient to justify ex parte proceedings. 7. For the reasons stated above, we do not find any cause for recall of the Final order dat .....

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