2006 (1) TMI 51

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..... were not made available to the assessee along with the notice - despite repeated requests (assessee had written 11 such letters demanding the documents) made by the assessee, revenue failed to provide such copies – tribunal order holding violation of natural justice is justified - 936 of 2005 - - - Dated:- 24-1-2006 - D.A. Mehta and H.N. Devani, JJ. [Order Per: D. A. Mehta, J.(Oral)]- 1. .....

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..... Excise Cases by virtue of section 12 of Central Excise Act failing which seized goods are liable to be released unconditionally and second for the amount of duty evaded by resorting to fraud and suppression of fact which required detailed investigation and scrutiny of past records, for which extended period of five years has been prescribed under proviso to section 11-A of the Central Excise Act 1 .....

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..... e were stated to have been enclosed with the impugned show cause notice the statements were not made available to the assessee along with the notice. That despite repeated requests made by the assessee to provide copies of all the documents relied upon by the revenue, including statements said to have been enclosed with the notice but not enclosed, the revenue authority failed to provide such copi .....

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