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TMI Blog2013 (3) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... k challans to the appellant which were without signature of the appellants - Held that:- As in the case of CCE, Kolkata-II v. Giriraj Industries (2007 (11) TMI 112 - CESTAT KOLKATA) affirmed by the Calcutta HC in [2008 (8) TMI 773 - CALCUTTA HIGH COURT], where negligence of investigation has come to record. If investigating authority fails to provide copies of seized documents and if the document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a, J. Shri O.P. Agarwal, Advocate, for the Appellant. Shri Bharat Bhushan, DR, for the Respondent. ORDER Shri Agarwal, learned Authorised Representative, for the assessees submits that although investigation in this case was done on 17-12-2004, despite repeated prayers to provide copies of documents seized from the appellants nothing was supplied to them. He draws attention to Para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith by the appellate authority in his order. 2. It is also submission on behalf of the appellants that because the department failed to provide the material used against the appellant, they were deprived of the course of natural justice to lead their defence. This may also be appreciated that investigation took three years to issue show cause notice and such a negligent approach of the departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to consequence of adjudication. 4. On the other hand, learned D.R. defends the appellate order on the ground that the appellants plea of blank challans does not survive in view of the material produced before the appellate authority which was dealt with by the authority in Page 11 of the appellate order. 5. This is second case, I have been seeing after the case I had dealt with in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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