2014 (7) TMI 502

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..... llants for the supply of the same. If the Revenue is relying upon some documents recovered from the premises of a third person, the least expected from the Revenue is to serve the said documents to the assessee or to at least to show the said documents to the assessee against whom huge demands are confirmed. Non-supply of the same is against the principles of fair and just adjudication which requires the adjudicating authority to disclose and supply the requisite material which Revenue intends to use against the assessee - It is difficult to understand as to why the relevant relied upon documents have not been provided by the appellate authority to the notice so as to avoid such type of uncalled for remands by the higher courts - Therefore, .....

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..... ceipts and other documents, etc. have not been either shown to the appellant or provided to them. 4. When the matter came up last time, Ld. Advocate appearing for the appellants made a grievance of the said fact that the documents on the basis of which detailed charts have been prepared by the Revenue, have not been provided to them. The Bench took note of the said grievance and directed the counsel to submit detailed documents required by them and to serve a copy of the same to the Ld. JCDR. It was also directed that the Revenue would examine the list of documents given by the Ld. Advocate and if documents are not given, the same be brought to the court with a set of copies thereof for service to the appellants. 5. Ld. Counsel appear .....

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..... ow the said documents to the assessee against whom huge demands are confirmed. Non-supply of the same is against the principles of fair and just adjudication which requires the adjudicating authority to disclose and supply the requisite material which Revenue intends to use against the assessee. The submissions of the Ld. JCDR that the said documents will not serve any purpose in as much as the detailed reply already stands made cannot be appreciated as it is for the assessee to put forth its defence based upon such documents and no comments that the said documents cannot be said to be required by the assessee, can be made by any other person. We really fail to understand as to why the relevant relied upon documents have not been provided b .....

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