2018 (7) TMI 1525

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..... y the documents to the appellant as per the directions of this Tribunal. But, the Commissioner appears proceeded on premise that it was upto the appellants to produce the documents. From the manner in which the directions have been breached, it would appear that the department is unable to produce the documents. No purpose will be served by a further remand of this old matter. This show cause notice has not made a valid case for invoking of the extended period. Therefore, elements of suppression or misdeclaration cannot be invoked - demand beyond normal period of limitation is set aside - penalties also set aside. Appeal allowed in part.
SHRI C.J. MATHEW, MEMBER (TECHNICAL) And SHRI AJAY SHARMA, MEMBER (JUDICIAL) Shri T.C. Nair, Advocat .....

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..... tion 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 natural justice, viz. supply of the records as sought for by the appellants is fulfilled, we set aside the impugned order and remand the case to the jurisdictional Commissioner for first supplying them copies of seized records as requested by the appellants and then extending a reasonable opportunity of hearing to the appellants before passing fresh orders. 3. The appeal is thus allowed by remand." 3. We noticed that the learned Commissioner while passing the impugned order did not follow the clear directions passed by this tribunal rather he interpreted the order dated 19.04.2 .....

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..... 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 appears proceeded on premise that it was upto the appellants to produce the documents. From the manner in which the directions have been breached, it would appear that the department is unable to produce the documents. No purpose will be served by a further remand of this old matter. This show cause notice has not made a valid case for invoking of the extended period. Therefore, elements of suppression or misdeclaration cannot be in .....

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