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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 ..... appellants similarly situate, the matter stands remanded. 2. After hearing both the sides duly represented by Shri B.Lakshmi Narasimhan, Ld. Advocate for the appellants and Ms. Shweta Bector, Ld. Departmental Representative for Revenue, we find that the demand of duty stands confirmed against M/s. Kalindi Ispat (P) Ltd. on the allegations and findings of clandestine removal of their final product, i.e., sponge iron, which in turn is based upon the excess receipt of raw-materials, i.e., iron ore, which in turn is based upon recovery of the transporters documents from their place read with railway receipts. 3. It is seen that for arriving at the above findings, the Revenue has neither provided the relevant railway receipts to the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Advocate also draws our attention to an earlier Final Order No.57360-57361/2013-EX[DB], dated 12.08.2013, in the case of Satya Power and Ispat Pvt. Ltd. Vs. CCE&ST, Raipur vide which an identical facts and circumstances, the matter was remanded, after the Revenue supplied the relied upon the documents to the assessee at the instance of the Bench during the pendency of the appeal before the Tribunal. 5. Countering the arguments, Ld. Departmental Representative for Revenue draws our attention to the reasoning of the adjudicating authority, leading to the findings of clandestine removal, she submits that in as much as the allegations are in respect of clandestine activities of the appellants, they should be directed to deposit a part amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue 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 by the appellate authority to the notice so as to avoid such type of uncalled for remands by the higher courts. 8. Having expressed our anguish on the same, we set aside the impugned order and remand the matter to the originating authority for fresh deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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