2012 (12) TMI 142

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..... (AR) for respondent   [Order per: P.G. Chacko]: This application seeks waiver and stay in respect of duty of Rs. 7,31,078/- and equal amount of penalty. After a perusal of the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of. Accordingly, after dispensing with pre-deposit, we take up the appeal for final disposal. The appeal is di .....

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..... redit during the year 2004-05 as per the Central Excise Audit Report. The learned counsel has also referred to the relevant assessment order issued by the Income Tax assessing authority under Section 143(1) of the Income Tax Act. The learned counsel further points out that these documents were not produced before the original authority and further that, though these documents were produced to the .....

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..... sessee. In the circumstances, the matter requires to be remanded to the original authority for de novo consideration. Accordingly, we set aside the impugned order and remand the matter with a direction to the original authority to take fresh decision on all the issues after giving the assessee a reasonable opportunity of adducing evidence and of personally being heard. Needless to say that a speak .....

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