TMI Blog2014 (4) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... t examining whether the said documents have any effect on merits of the case - Matter remanded back - Decided in favour of Revenue. - CEA No. 33 of 2005 - - - Dated:- 16-1-2014 - DILIP B. BHOSALE AND B. Manohar, JJ. For the Appellant : Sri. Y. Hariprasad, Advocate For the Respondent : M.S. Nagaraja, Advocate ORDER 1. This Central Excise Appeal, filed by the Union of India, is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rections of CEGAT have not been complied with, presumably due to the fact that the said documents have been lost by the Department. Under these circumstances, we cannot accept the Adjudicating authority's observations that these documents are not relied upon. Once the show cause notice mentions that certain documents are relied on, the Department should take utmost care to preserve them and fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel appearing for the appellant at the outset submitted that the CESTAT ought to have examined the effect of non-supply of certain documents on merits of the case. In other words, he submitted that the documents which were not furnished to the respondent-assessee did not have any effect on merits of the case, which the CESTAT ought to have considered and examined while dealing with the appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Central Excise, Bangalore, without examining the effect of non-supply of the documents or without examining whether the said documents have any effect on merits of the case. When we so expressed, in the course of hearing of the appeal, learned counsel for the parties have fairly agreed for the following order: (a) The order dated 4th May 2005 passed by the CESTAT impugned in the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X
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