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TMI Blog2014 (5) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... - matter remanded back. - E/25536/2013-DB, E/25608/2013-DB, E/25609/2013-DB, E/25610/2013-DB, E/25611/2013-DB, E/25612/2013-DB, E/25613/2013-DB, E/25614/2013-DB - Final Order No.20689-20696/2014 - Dated:- 1-5-2014 - SHRI B.S.V.MURTHY AND SHRI S.K. MOHANTY, JJ. For the Appellant : Shri G. Shivadass, Adv. For the Respondent : Shri P.R.V. Raman, Sp. Counsel JUDGEMENT Per : B.S.V.MURTHY; In this case, the matter first came up for hearing on 11/07/2013 and was adjourned to 06/11/2013 and it was decided that stay petitions and appeals have to be listed together for final hearing keeping in view the fact that there were request for early hearing by both sides and the cases involved substantial revenue. The matter cam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ution center known as India Distribution Center (IDC) situated at # 263, IV Phase, Bommasandra Industrial Area, Jigani Link Road, Jigani; iii. Premises of Rolex Logistics Private Limited, No. 237/82/2, Hosur Main Road, Singasandra Village, Begur Hobli, Bangalore 560 068 (service centre of APC); iv. Record keepers of APC, Iron Mountain India Private Limited, Plot No. 31, Jigani Industrial Area, II Phase, Near OTIS circle, Jigani; v. Office premises of APC located at No.27, Lavelle Road, Bangalore. 2.4. During the course above searches, the officers of DRI seized documents/ data in Hard Disk Drives/ Tapes/ Compact Discs (CDs) and the Laptop of Shri. Veeramani Someshwar relating to the purchase of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rious types of activities of the appellants undertaken by them as detailed below:- Ground Date of the Show Cause Notice 23.07.2010 Order-in-Original No. date 165/2012 dated 4.01.2013 Issue Allegation Period Amount of Redemption fine duty A Undervaluation Goods removed from factory to IDC March 2002- September Rs. 13,99,62,662/‑ Rs. 2,15,00,000/- 2009 Goods removed from factory to ISC- March March 2002 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er holds in Para DF9.1 that since the following annexures were not made available during the investigation proceedings, he is unable to take the same on record: (i) The duty quantification and the duty payable annexure prepared by APC (ii) The quantification and reconciliation Annexure. (iii) The annexure known as 'DRI allegation and analysis' (iv) The annexure showing the details of their fire accident. (v) Information and worksheets provided to DRI in DVD. (vi) The records in respect of RTV transactions. c. APC has submitted the following Annexures along with the additional submissions:- S. No. Details alleged to have been not given by the Appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... legation raised by the DRI in the how Cause Notice which was submitted in hard Copy in Annexure-3 to the Additional Submissions Part III Para wise comments on the allegations made in the Show Cause Notice 4 Fire accident details All the letter filed by the Appellants intimating the Department about the fire accident were submitted long with the reply to the Show Cause Notice Factual submissions 5 Information provided by APC not available Given as Annexure 12 in Hard Copy along with the additional Submission Part III. This contains details of various documents submitted by APC during the course of inve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods were not removed into DTA, as alleged. The appellants also produced a copy of the acknowledgment evidencing all the above documents which were held to have not been received by the learned Commissioner. 4. In view of the fact that the matter involves huge stakes of revenue for both sides and even if we take a view on other issues, where these documents and details may not be relevant, the matter in any case would have to be remanded in respect of issues where these documents would be relevant, we consider that it would be appropriate to make an open remand at this stage itself even though this is being done with great reluctance. Accordingly the impugned order is set aside and the matter is remanded to the original adjudicating a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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