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TMI Blog2014 (7) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of Satya Power and Ispat Pvt. Ltd. Vs. CCE&ST, Raipur [2014 (7) TMI 502 - CESTAT NEW DELHI] - Matter remanded back - Decided in favour of assessee. - Appeal Nos. E/57209-57211/2013 -EX[DB] - Final Order Nos.50587-50589 - Dated:- 17-2-2014 - Mrs. Archana Wadhwa and Mr. Rakesh Kumar, JJ. For the Appellant : Shri B.L. Narasimhan, Advocate For the Respondent : Ms. Shweta Bector, DR JUDGEMENT Per Hon ble Mrs. Archana Wadhwa : After dispensing with the condition of pre-deposit of dues in the present three appeals, we proceed to decide the appeals themselves as we find that there has been a violation of principles of natural justice in passing the impugned order as also on the fact that on identical issue appeals o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a tabulated list of railway receipts, the said railway receipts do not stand actually supplied to them in which case it becomes impossible for them to defend them in a proper manner. Similarly, it is their grievance that their request for cross-examination of the transporters, or his employee, whose statement has been recorded and relied upon by the Revenue, does not stand accepted by the adjudicating authority, without giving any reasonable reply for the same. Further, the Ld. Advocate submitted that though they have filed a detailed reply, with handicap, as relied upon documents were not provided to them, but even the said reply has not been considered by the Commissioner, who has merely endorsed the allegations made in the Show Cause No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Show Cause Notice annexed only the detailed chart prepared on the basis of the documents recovered from the third party premises. The said documents were not served upon the appellants in spite of a number of requests made by the appellants 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 again ..... X X X X Extracts X X X X X X X X Extracts X X X X
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