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2012 (11) TMI 442 - CESTAT, AHMEDABADPrinciple of natural justice - non-granting of relied upon documents to the main appellant - documents recovered during the raid in the premises of main appellant - Held that:- It is seen that the entire set of relied upon documents was given to the appellant recently i.e. after the matter has been adjudicated and the matter came up for final disposal before Tribunal. Suffice to say that non-granting of relied upon documents to the main appellant and other appellants would have made their plea and the defence before the adjudicating authority as a weak submission. We also find that the Bench cannot overlook the fact that the defences that can be raised by the appellant based upon the relied upon documents even if the same is not taken up as a ground of appeal. Therefore, matter needs to be remanded back to adjudicating authority.
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