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TMI Blog2018 (8) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... rt "CESTAT"). 3. The petitioners are the original appellants. We are not concerned with the merits of the appeal for that is pending. However, during the pendency of the appeal, the Tribunal has passed two orders copies of which are annexed as Exhibits "A" and "B" to the petition. By the first order, copy which is at Exhibit-A, the Tribunal possibly dealt with request of the parties on the supply of documents. The petitioner argued that it is deprived of an opportunity of defending the show cause notice in the absence of the copies of the documents relied upon by the Department/Revenue being not supplied. A letter of 17.04.2017 is relied upon. The Revenue however says that all the documents which are relied upon were supplied and therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s directed to produce such file before the appellant on the date of examination of aforesaid accounting records as stated above and also before the Tribunal." 4. By the second order, copy of which is at Exhibit-B, the Tribunal passed the following directions : "Appellant says that it has not made application to the learned adjudicating Commissioner to fix a date for production of records before him for his examination as was directed by order dated 30th May 2017. That has obstructed the process of justice and handicapped the authority to send his report today. 2. In view of the above defiance of order of Tribunal by the appellant who has obstructed the process of justice, notice is hereby issued to it to show cause on 10.08.2017 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, direct the Tribunal to pass final order in the appeal by reserving the right of both sides to raise appropriate contentions with regard to the interim directions and in the event they are aggrieved and dissatisfied with the final orders in the appeal. All contentions of both the sides in relation to the interim directions are kept open along with that of merits. 7. The latter order at Exhibit-B should not be given effect by the Tribunal till the final orders are passed. 8. The Tribunal should be well aware that in the event there is any obstruction to the course of justice or the Tribunal is not rendered the necessary cooperation and assistance by parties in deciding appeals, it can very well report this fact to this Court by s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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