9911796707
TMI Blog2017 (4) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... ts are relevant for his defence. If the Revenue has chosen to rely only upon some of the documents recovered from the assessee, it is the duty of the Revenue to return all the balance documents on which no reliance stand placed by them. For the said reason we find no merits in the Ld. DRs objection that first the appellant should give a list of all the non relied upon documents which they needed to procure. The non RUDs are required to be returned back to the person from whose possession same were taken and it should be left to the assessee to find out as to whether the same are relevant or not. On account of non supply of documents, detailed submission could not be made by the assessee. Without commenting upon the fact as to whose fault ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealing of the said requests by the adjudicating authority we reproduce para 26.6 below: No reply to the show cause notice is submitted by Sh. Rahul Khanna, though a letter was received from him in Sept 2014 requesting for some documents. I note that, from the record of personal hearing by my predecessor that, Sh. Manoj Tomar appearing on behalf of Sh. Rahul Khanna sought more time to file reply on each appearance and never again raised the issue of these documents. Thereafter, Sh. Rahul Khanna never appeared on any of the three opportunities given for personal hearing by me, though a letter is received in Feb 2016 requesting for documents sought earlier. In this regard, I find that show cause notice along with RUDs were received by him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue by drawing our attention to the various correspondence placed on the record submits that there is no clarity in the said request of the appellant whether they are asking for RUDs or non RUDs. He submits that all the relied upon documents were handed over to the appellants along with show cause notice, which observation also stand made by the adjudicating authority. As regards non RUDs he submits that the appellants have not placed any list on record to show as to what are the non RUDs which they are asking for. He submits that let the appellants place on record the list of non relied upon documents and then the matter be thereafter remanded. 5. On appreciating the entire scenario, we note that the Commissioner has himself made the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons, we are compelled to set aside the impugned order and remand all the matters to adjudicating authority for fresh decision. We order accordingly. 7. At this stage, the Ld. DR makes a request for time bound adjudication. We are of the view that the time bound adjudication depends upon supply of the documents by the Revenue which they will do within a period of 1 month from the date of receipt of this order and the appellant would co-operate with the adjudicating authority and would file the detailed defence replies within the period of two months from the date of receipt of the documents and would not seek unnecessary adjournment. 8. Appeals are disposed of in above manner. [ Dictated and pronounced in the open Court ] - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
