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TMI Blog2017 (11) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... e the documents seized from the respondents. In such case, the respondent cannot make an effective defence or justify whether non-conventional raw materials was less than 75% or more than 75%. If the relied upon documents could not be produced by the department, no proceedings can be made against the respondents, irrespective of fact whether the appellant has manipulated the records or otherwise - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.8/96-CE dated 23/07/1996 as amended by Notification No.28/96-CE dated 11/09/1996. As per the said notification, benefit of concession granted by the notification is conditional, namely, the respondent is eligible for concession only if the paper and paper board for article made therefrom, manufactured, starting from the stage of pulp in a factory and such pulp contains not less than 75% by weigh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terating the grounds of appeal submits that from the investigation it was revealed that the condition of the notification, that non-conventional raw materials should be less than 75% of the weight of the pulp have not been complied with, therefore, Notification No.08/96-CE is not available to the respondents. Hence, the adjudicating authority has wrongly dropped the proceedings of the show-cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 75% or more than 75%. If the relied upon documents could not be produced by the department, no proceedings can be made against the respondents, irrespective of fact whether the appellant has manipulated the records or otherwise. Any decision against the assesee without providing the relied upon documents will amounts to violation of principles of natural justice. It is a settled law that the pri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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