9911796707
TMI Blog2018 (4) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... d upon documents - Held that: - Even though the documents must be concerning the petitioners and seized from their custody, in absence of any proof suggesting that they had copies of such documents within their possession, the adjudicating authority could not have passed the order without supplying copies thereof to the petitioners - proceedings are remanded back to the adjudicating authority for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for which, they enjoy central excise license issued by the department. The competent authority issued a show cause notice dated 05.03.2013, calling upon the petitioners to show cause why certain excise duty with interest and penalty not be recovered for alleged undervaluation of goods and clandestine removal of goods. According to the petitioners, along with the said show cause notice, the author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and in any case, the documents were collected from the petitioners and therefore, they would obviously have the copies thereof. On the two fundamental questions viz. whether such documents were supplied to the petitioners and whether such documents were relied upon by the authority for confirming the duty demand, the counsel did not have any answer. In other words, we proceed on the basis that s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... result, petition is allowed. Impugned order dated 31.01.2017 is set aside. The proceedings are remanded back to the adjudicating authority for fresh consideration and disposal in accordance with law. He shall supply copies of all documents relied upon in the show cause notice and upon which he proposed to place reliance.
6. Petition is disposed of accordingly. X X X X Extracts X X X X X X X X Extracts X X X X
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