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TMI Blog2018 (9) TMI 1130X X X X Extracts X X X X X X X X Extracts X X X X ..... authority with the direction that the copies of relied upon statements which have been repeatedly requested by the appellant should first be provided to the appellant and thereafter the matter should be adjudicated afresh by giving a fair opportunity to appellant to defend their case - appeal allowed by way of remand. - Appeal No. E/58257/2013-SM - A/62858/2018-SM[BR] - Dated:- 30-8-2018 - Mr. Devender Singh, Member (Technical) Present for the Appellant: Shri Ravi Chopra, Advocate Present for the Respondent: Shri Bhasha Ram, AR ORDER PER: DEVENDER SINGH The facts of the case are that the appellant were issued a show cause notice dt.11.11.2009 alleging fraudulent availment of Cenvat credit amounting to ₹ 3, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments, but were supplied the copies of those statements, which were not requested by them. Ld. Advocate also invited attention to the page 32 of the paper book in which it was recorded that the appellant vide letters dt.27.11.2009 and 24.5.2010 had requested for supply of the relied upon documents in the show cause notice but available documents were supplied by the Range Officer vide letter dt.13.09.2010. In the absence of relied upon documents, the appellant could not effectively defend their case. Ld. Advocate contended that they also raised the issue before the first appellate authority as recorded in para 4 (ii) of the impugned order but the first appellate authority did not deal with this issue. Ld. Advocate pleaded that they should b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2007 of Shri Inder Mohan Gupta and statement dt.12.4.2007 of Shri Raj Kumar. The appellants Advocates also wrote a letter dt.24.9.2010 to the adjudicating authority pointing out that they did not receive the copies of the statements requested by them. Without providing the copies of requested statements, which were relied upon in the show cause notice, the adjudicating authority decided the matter ex-parte. The appellant again raised the issue at the level of the first appellate authority that they were not supplied the documents which they had asked for and agitated violation of principle of natural justice. However, the first appellate authority discarded the plea of the appellant and decided the matter against the appellant without giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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