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TMI Blog2014 (3) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant made a request for supply of non-relied upon documents so as to file his defence reply. The said request was not entertained and order had been passed confirming demands and imposing penalties. The said order was set aside by the Commissioner (Appeals) remanding the matter to the original adjudicating authority with directions to supply all the relied upon documents as also non-relied documents. In his said order dated 31-5-2007, Commissioner (Appeals) directed as - "9.22 Thus it is evident that the order has been passed in violation of the principles of natural justice. In the case of appellant number 1 the non-relied upon documents were consciously not returned, while for appellant number 2 it is disputed that a reply was su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that a report can come from jurisdictional authority on 7th November, 2011. If the appellant fails to discharge its obligation, no further opportunity shall be given to the appellant and it shall be construed that the appellant has abused the process of law for which appeal shall be dismissed. Learned CDR is requested to expedite the matter so that appellant shall not be deprived of justice." 5. In spite of above direction of the Tribunal, non-relied upon documents were not given to the assessee and no report stand filed by the Revenue as directed by the Tribunal. Thereafter the matter came up before the Tribunal for the purpose of stay petition and vide its Stay Order No. 775-777/2011-SM(BR) dated 8-11-2011, the Tribunal again took n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rstand the said action of the department to retain the documents which have not been either relied upon in the show cause notice or which they do not intend to refer to, during the course of adjudication. No purpose is going to be served by keeping such records in the Revenue's custody, especially when the assessee demands for the same for his proper defence. In the present case, the appellants had, after the issuance of show cause notice made a request to the adjudicating officer to return the said documents so as to enable him to prepare a proper defence reply. Whether such documents are required by the assessee or not, may be left to the assessee and the non supply of such documents on the ground that they may not be required by the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es as to who is responsible for such mess created. It is admittedly Revenue. If the adjudicating authority/officer would have acceded to the appellant's request made at the time of first instance in the year 2006, the non-availability of the documents in the year 2013 would not have been there. Not only that when the Commissioner (Appeals) remanded the matter in the year 2007, the department did not still bother to provide the documents to the assessee. As such, the departments stand taken in the year 2013 that the said documents are not easily traceable as the Inspector who handled the same stand retired, cannot be appreciated. With the retirement of the Inspector or any of the officers of the department, the working of the department does ..... X X X X Extracts X X X X X X X X Extracts X X X X
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