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2012 (8) TMI 539 - CESTAT, MUMBAIWaiver of pre-deposit – alleged that appellant firm has obtained DEEC licence from DGFT by forging the quantity/weight/blend of the fabrics on the shipping bills and obtained that DEEC licence for higher quantity – Held that:- All the relied upon documents/non-relied upon documents have not been supplied to the appellants. When, there is an offence of forgery of the documents, the documents which have been forged and how it has been forged is to be supplied to the person against whom the allegation has been made for rebuttal - there is a violation of principles of natural justice by non-supply of relied upon/non-relied upon documents - matter remanded back to the adjudicating authority to allow the inspection of original records to the appellants or their counsel and give copies of the documents which the appellant may ask after the inspection of the records under his signature and thereafter pass the orders in accordance with the law
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