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TMI Blog2013 (3) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... such documents were not supplied, the Department cannot escape the liability to supply such documents without running the risk of exposing its action being opposed to principle of natural justice. Further the observations of the Tribunal to give opportunity to the respondent to present their case,also would not give rise any question of law. - TAX APPEAL No. 1920 of 2010 - - - Dated:- 13-4-2011 - Akil Kureshi And Sonia Gokani,JJ. MR PS. Champaneri for Appellant ORDER Revenue in this appeal against the judgment and order of CESTAT dated 8th January, 2010. In Tax Appeal No.1920 of 2010, which can be treated as a lead matter, question raised for our consideration are as follows: (i) Whether the Hon'ble CESTAT was correct in o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one of them as agent or servant of another. (iii) Whether it is appropriate on the part of the Hon'ble CESTAT to order denovo proceedings on the ground that adjudicating authority had not supplied relied upon documents as requested by the learned Counsel of the respondent, even though Commissioner in his Order-In- Original clearly brought out that the learned Counsel of the respondent failed to file the necessary Vakalatnama with the reply letter, hence it was not possible for the department to entertain his request and to supply the requisite documents as discussed in Para 21 (a) of the impugned Order In Original para 5 (B) of this appeal for not doing so. We have perused the orders on record with the assistance of learned Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts though demanded were not supplied. In this regard, the Tribunal while disposing of the appeals, remanded the proceedings to the Adjudicating Officer by passing following order: 2. We have considered the submissions. In view of the fact that this Tribunal has already remanded the matter on the same issue and appeal filed in the same order, this matter also required to be remanded. We also find that the request made by the learned advocate regarding supply of documents is reasonable. Accordingly, we remand the matter to Original Adjudicating Authority to decide the liability for rebate and penalty separately in respect of different individuals and also supply the relied upon documents before passing the order. Further,the appellants sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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