9911796707
TMI Blog2024 (5) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... in the interest of justice, the matter has to be remanded to the Adjudicating Authority to verify all these facts properly. The Respondent should be given copies of all the relied upon documents irrespective of whether the extract has been taken from Respondent s own record or they have been taken from some other source. After this, principles of natural justice should be followed and the Adjudicating Authority should pass a detailed and considered Order, both on merits as well as on account of limitation. Appeal allowed by way of remand. - HON'BLE MR. R. MURALIDHAR ( JUDICIAL ) And HON'BLE MR. A. K. JYOTISHI, MEMBER ( TECHNICAL ) Shri A. Rangadham, AR for the Appellant None for the Respondent ORDER [ Order per : R. MURALIDHAR ] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns, which are not utilized by them when the matter was taken up for adjudication. Subsequently, in the OIA passed, the Commissioner (Appeals) is in error in allowing the Appeal on merits as well as on account of limitation. He relies on the detailed grounds of Appeal filed by the Revenue and also makes written submissions with various case laws. Accordingly, he prays that the present Appeal may be allowed. 3. Since the Respondent is not available, we have gone through the Appeal papers filed by the Revenue. From the SCN, it is seen that at Para 2, the department states that on verification of records of the Assessee and subsequent investigation, they could come to know about the higher value charged by the Respondent for the clearances made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the assessees. As they have not utilized the opportunities given to them and it is observed that they have nothing to reply to the present notice and accordingly, based on the records available on the file, the present proceedings taken up. 5. From the above extract, we cannot come to any conclusion as to how many Personal Hearings have been granted and on what dates the same were granted. Principles of natural justice would require the Adjudicating Authority should grant a minimum of three Personal Hearings. Non filing of reply by itself will not make the Adjudicating Authority eligible to take up the matter on exparte basis. Being aggrieved, the Respondent has gone before the Commissioner (Appeals), who has given detailed fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material period. As there is no valid documents to substantiate for demanding the differential duty and the assessee had also stated that the relied upon documents were also not supplied to them for scrutiny and given the proper reply to the Show Cause Notice or to contest the objection. [Emphasis supplied] 6. He has also held that the SCN issued on 27.12.2011 for the period 2006 to 2011 is time barred by holding as under : 13. As seen from the Show Cause Notice and Adjudication order that there is no recorded evidence to substantiate that the assessee have adopted higher value than the value shown in their depot Invoices. However, the appellant is submitting the periodical E.R. 1 Returns every month to the department and the fact of cleara ..... X X X X Extracts X X X X X X X X Extracts X X X X
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