TMI Blog2014 (10) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... that the departments officer representing the department informed that these copies can be made available to the assessee. DR has no objection if the matter is remanded to the original adjudicating authority and he undertakes that this time, all the relied upon documents would be supplied - Matter remanded back - Decided in favour of assessee. - Appeal No. 53377 of 2014-EX[SM] - ORDER NO . FO/ 53359 /2014-SM(Br) - Dated:- 14-8-2014 - Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. For the Appellant : Shri Vickrant Kackaria, Advocate For the Respondent : Shri M S Negi, DR JUDGEMENT Per Rakesh Kumar: This is an application for early hearing of the appeal No. E/53377/14 filed by the appellant against order-in-appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t grounds, the charges were framed and from where the figures and facts have been taken and that in the absence of such documents, the appellants were not in a position to defend themselves and this is clear cut case of denial of natural justice. The department challenged this order of the Commissioner (Appeals) before the Tribunal and the Tribunal vide Final Order No. 1266/09 EX dated 11.11.09 remanded the matter to the original adjudicating authority with directions to supply the required documents to the assessee and give him an opportunity of being heard in the matter and thereafter pass appropriate order afresh in accordance with the provisions of law. In denovo adjudication proceedings, in pursuance of Tribunal s order dated 11.11.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground that the issue of supply of relied upon documents stands substantially complied with as the appellant have been supplied with the statement of Shri Surinder Mahenderu, proprietor of M/s. Nicks India. Commissioner (Appeals) also observed that the respondents mentioned that certain other documents such as verification report of stocks, job work challans, copy of statement of Aklesh Sharma etc. have not yet been provided by the department and officer representing the department informed that these copies can be made available to the assessees. Against this order of the Commissioner (Appeals), this appeal has been filed and the appellant have filed the application for early hearing on the ground that the matter pertains to 1998-1999 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by the Tribunal to the original adjudicating authority if all the relied upon documents are supplied to the Appellant. In view of this, Shri M S Negi, learned DR has no objection if the matter is remanded to the original adjudicating authority and he undertakes that this time, all the relied upon documents would be supplied. 7. In view of above, the impugned order is set aside and the matter is remanded to the original adjudicating authority for de novo adjudication on merits after supplying all the relied upon documents to the appellants granting that personal hearing. The appeal as well as Misc. application stands disposed of in the above terms. Since the matter is very old, the documents should be supplied to the appellants within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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