2022 (7) TMI 930

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..... son that the appellant was unable to furnish all the relevant documents, the duty has been demanded. Hence, in all fitness of things, the matter is required to be remitted back to the file of the Adjudicating Authority, as pleaded by the Learned Advocate for the appellant, however, with a condition that the appellant shall not take unnecessary adjournments and shall co-operate by filing all the re .....

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..... t the outset, that the appellant was unable to file all the shipping bills before the Adjudicating Authority as the same were not traceable. He would submit that the appellant is now confident to trace all the documents that are required to be produced and those which were not filed before the lower authorities, if given one more opportunity. 3. Per contra, Learned Representative for the Revenu .....

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..... uthority, as pleaded by the Learned Advocate for the appellant, however, with a condition that the appellant shall not take unnecessary adjournments and shall co-operate by filing all the relevant documents as and when called for by the Adjudicating Authority. Also, since the matter relates to the year 2005, the Adjudicating Authority shall pass a de novo adjudication order within a period of six .....

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