9911796707
TMI Blog2014 (3) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... formation emerging from the computer data, on account of inadequate time offered for such response, in the facts of the case around twenty days is the time lag between the date the data was furnished and the date of the impugned adjudication order - Matter remitted back for de novo adjudication - Decided in favour of assessee. - Appeal Nos. 58671 to 58674 of 2013 with Excise Stay Nos. 59298 to 59301 of 2013 - Final Order Nos.50753 50756/2014 - Dated:- 24-2-2014 - Mr. G. Raghuram and Mr. Rakesh Kumar, JJ. For the Appellant : Sh. S. Jai Kumar, Advocate For the Respondent : Shri Pramod Kumar, Jt. CDR JUDGEMENT Per: Justice G. Raghuram: At the stage of considering the applications seeking stay of further proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icers and several incriminating documents are also said to have been recovered. A cash of Rs.59,58,800/- were also recovered from the residence of the Joint Managing Director. This amount was seized on the assumption that it represented the value derived from excisable goods clandestinely removed. Computer data was also seized alongwith the CPUs/CDs/DVDs and associated software and files during the process of search. 4. Eventually, a show cause notice dated 27.10.2008 was issued calling upon the appellants to submit responses. Since 14.02.2012 the appellant had been specifically requesting for supply of the relevant material seized and retrieved from the CPUs/CDs/DVDs. The request on 24.02.2014 was reiterated on 19.01.2012. In response ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ysis of information retrieved from the computer data with the facts inferred from the records maintained by the loading personnel and invoices generated at the weighing station. Such process of an integrated analysis is frustrated by the failure in providing to the appellant a reasonable opportunity, to submit a considering response to the information emerging from the computer data, on account of inadequate time offered for such response, in the facts of the case around twenty days is the time lag between the date the data was furnished and the date of the impugned adjudication order. 9. Learned Counsel for the appellant also states that there are a large number of discrepant entries, discrepancies which are apparent from analyses of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from the loading department of the appellant company; and any other submissions that the appellant may deem fit to include in its response; which shall be submitted within a period, not exceeding three months from today. After this period the respondent shall consider the entire material on record including the response if any submitted by the appellant in terms of this order; and if no such response is submitted the respondent is at liberty to proceed to adjudication on the basis of the material already on record. Needless to mention that the respondent is required to record its analysis, reasons and conclusions on the material on record and the basis for identifying any liability of the appellant to Duty, interest and penalty. 11. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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