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TMI Blog2018 (7) TMI 1525X X X X Extracts X X X X X X X X Extracts X X X X ..... dent ORDER Per: Ajay Sharma This appeal has been filed against the Order-in-original dated 31.01.2009 passed by the Commissioner of Central Excise, Belapur. We have heard learned counsel for the appellant and learned Authorised Representative for the respondent and perused the papers. 2. In the earlier round of litigation, this tribunal vide order dated 19.04.2006 in Appeal No. E/451/2009 al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such records were not furnished to the appellants. We note, as pointed out by the learned SDR, that the Commissioner recorded in his order that the records seized do not include records pertaining to the use of tools and dies in question by the customers and the appellants. However, since this is a finding which can be arrived at only after the requirement of observation of the principles of natur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... include records pertaining to the use of tools and dies in question and further noted that his finding was to be arrived at after observation of principle of natural justice. In this regard, the noticee have in the course of 2 hearings granted to them, been unable to show that the Commissioners recorded observation as above were incorrect. They are now maintaining that all the records were seized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obtained the necessary documents from their own sources such as their clients. 5. The order of this Tribunal dated 19.04.2006 is clear and unambiguous, and the non-compliance of the directions in the said remand order is a pre-requisite for de novo adjudication. The department was duty bound to supply the documents to the appellant as per the directions of this Tribunal. But, the Commissioner app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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