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TMI Blog2017 (3) TMI 1356X X X X Extracts X X X X X X X X Extracts X X X X ..... ces - natural justice - Held that: - though the case was made out on the basis of panchanama and statement of various persons but for making the defence by the appellant they are seeking to release the documents, the request of the appellant is very legitimate. Non supply of the documents tantamount to violation of principle of natural justice - appeal allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... Plastics, M/s. Gandhi Enterprises and M/s. PVC Pharma plastics and penalties were also imposed on the partner of the M/s. Pankti Plastics. Being aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner(Appeals) who has rejected the appeal upholding the Order-in-Original, therefore the appellants are before me. 2. Shri. Sanjay Dvivedi, Ld. Counsel alongwith Shri. Raymond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion and establish that the goods were not manufactured by M/s. Pankti but the goods were manufactured on job work basis for other three firms. 4. On the other hand, Shri. M. Melvin, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that department has offered to collect the documents but they purposely avoided to collec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t documents were not relied upon then that is more reason to release the documents because non relied upon documents cannot be retained by the department. I do not agree with the contention of the adjudicating authority that appellant is avoiding collection of documents. In view of this position matter needs to be remanded to the Original adjudicating authority. Adjudicating authority must return ..... X X X X Extracts X X X X X X X X Extracts X X X X
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