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2008 (7) TMI 335

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..... - 629-631/2008-EX(PB), - Dated:- 25-7-2008 - S/Shri M. Veeraiyan, Member (T) and D.N. Panda, Member (J) Shri P.C. Jain, Advocate, for the Appellant. Shri V. Chaudhary, SDR, for the Respondent. [Order per : M. Veeraiyan, Member (T) (for the Bench)]. - These three appeals arise out of order-in-original No. 8/2003 dated 11-6-2004. 2. Heard both sides. 3. Relevant facts, in brief, are as follows:- (a) In pursuance of search conducted on 14-3-2002 and further investigation, show cause notice dated 13-9-2002 was issued to the applicants inter alia proposing demand of duty of Rs. 56,36,513/- from M/s. Elite Cables Industries, proposing demand of duty of Rs. 16,67,526/- from M/s. Dinesh Industries, proposing penalties on v .....

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..... erest etc. by the said order. 4. The learned advocate for the appellants submitted that the order has been passed in violation of principles of natural justice; while photocopies of some of the documents were given, copies of the rest of the documents sought were not given; many times the representative of the appellants were sent back without supply of photocopy of any documents on the ground that commissionerate was undergoing the process of bifurcation and it was difficult to segregate the records. Now, an affidavit dated 8-9-2004 of Dinesh Ahuja is filed in support of the above submission. 5.1 When the appeal came up for hearing on 23-7-2008, the learned advocate was directed to identify the documents which have not been supplie .....

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..... ispute as to the exact documents required by them; if they had grievance in getting the required documents, they ought to have brought the matter to the notice of the adjudicating authority instead of filing belated affidavit dated 8-9-2004, (i.e. after the adjudication was completed) on what had happened. This conduct of appellants who are facing a huge demand is surprising, to say the least. 6.1 However, in the interest of justice, we would like the matter to be examined afresh after giving copies of documents based on which duty calculation charts have been prepared. With this in view, we set aside the order of the original authority and remand the matter for fresh consideration by him. 6.2 As the dispute relates 1999-2002, we wo .....

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