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TMI Blog2012 (11) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the Bench cannot overlook the fact that the defences that can be raised by the appellant based upon the relied upon documents even if the same is not taken up as a ground of appeal. Therefore, matter needs to be remanded back to adjudicating authority. - E/1015 to 1017, 1029, 1086-1087/2006, - - - Dated:- 14-6-2012 - Mr.M.V . Ravindran, Mr. B.S.V. Murthy, JJ. Shri Anand Nainawati, Shri Jigar Shah, Shri Nirav Shah, Advocates: for Assessee. Shri S.K. Mall, A.R.: for the Revenue. Per: M.V. Ravindran: When these appeals were called for final disposal, we find that the issue involved in these cases is totally based upon the documents which were recovered during the raid in the premises of main appellant company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that it is belated argument on behalf of the appellant to ask for remand of the matter based upon point of non-receipt of relied upon documents. 4. We have given serious consideration to the submissions made by both sides and perused the records. 5. We find that the main appellant has been taking up the point of non-receipt of relied upon documents in the Show Cause Notice with the lower authorities, which is evident from the various correspondence brought to our notice. It is also seen that the entire set of relied upon documents was given to the appellant recently i.e. after the matter has been adjudicated and the matter came up for final disposal before Tribunal. Suffice to say that non-granting of relied upon documents to the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we had directed the appellant to deposit an amount of Rs.3 Crores for hearing and disposing the appeals. We categorically record that the appellant shall not seek refund of this amount till the matter is heard and disposed off by adjudicating authority. 8. Accordingly, without expressing any opinion on the merits of the case, keeping all the issues open, we set aside the impugned order and remand the matter back to adjudicating authority, who will re-decide the issue, after following the principles of natural justice. We also record that the appellant will not take up the plea of non-receipt of relied upon documents before the adjudicating authority in the de-novo proceedings. 9. The cross objection filed by the Department is also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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