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2012 (5) TMI 537 - AT - Central ExciseDuty demand - Ex parte order - Requested documents not supplied - Held that:- Perusal of the impugned order clearly shows that the same is an ex parte order passed without supplying the audit report and other documents requested by the Appellant and without hearing the Appellant in person while Section 14A(5) provides that the assessee shall be given an opportunity of being heard in respect of any material gathered on the basis of the Audit and proposed to be utilized in any proceedings under the Act and the Rules made thereunder. The impugned order is, therefore, set aside and the matter is remanded to the original adjudicating authority for de novo adjudication after supplying the audit report and other required documents and granting opportunity of personal hearing - Decided in favour of assessee.
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