9911796707
TMI Blog2018 (1) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... aragraph 11.4 recorded that loss of the diary being a factual position cannot be given to the assessee at the sage of adjudication but proceed ahead to decide the matter and demand a duty of ₹ 23,40,811/- based on octroi receipts colleted from the octroi authorities on receipt of raw materials - the various plea put in by the appellants before the authorities that such demand based upon only raw material receipt is incorrect and needs to be corroborated further. Appeal allowed by way of remand. - E/990-991/2010-SM - A/10103-10104/2018 - Dated:- 12-1-2018 - M. V. Ravindran, Member ( Judicial ) For the Appellant : None For the Respondent : Shri. J. Nagori (A.R.) ORDER Per : M. V. Ravindran These two appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ell as before the Adjudicating Authority that they had sent a representation on 15.03.1997 as to the discrepancies in the shortages noticed by the authorities. It is recorded by the adjudicating authority as to that with regard to letter dated 15.03.2009 he had called for an action taken report from the office of the Assistant Commissioner and reply was received dated 05.11.2009 from the office of the Assistant Commissioner and it indicated that the said letter dated 15.03.1997 was acted upon at the time of investigation. It is the case of the appellant in the grounds of appeal that the first appellate authority had called for report from the Assistant Commissioner's Office after personal hearing was over on 27.10.2009 and without givin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said diary, we find that the same may be required by the assessee for preparation of their defence and the Department does not stand to lose anything if the said diary is supplied to the assessee. It is not for the Adjudicating Authority to decide whether any one of the seized documents is required by the assessee or not for the defence and it definetly fall within the rights of the assessee to ask for any of the seized docuemtns for preparation of their defence. As such, we would like the Commissioner to re-consider the issue for supply of the diary to the appellant and giving them an opportunity to defend their case. 6. It can be seen from the above reproduced direction of the Tribunal, it was a clear direction that the adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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