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2012 (9) TMI 496 - CESTAT, AHMEDABADNon receipt of relied upon documents - Held that:- On perusal of the reply to the show cause notice it can be find that the appellant had taken various grounds in defence against the show cause notice issued to them which both the lower authorities have not considered the said reply in its proper perspective - as the adjudicating authority has only recorded in the findings that the appellants were giving documents and hence relying upon the earlier order in original confirms the demands is defective as once an order in original is set aside by first appellate authority's order and remanded back to adjudicating authority, nothing survives except for the show cause notice. As the adjudicating authority should have decided the matter on the merits of the case from whatever records available with him, the said adjudication order is a non speaking order. Direction to the appellant to approach the lower authorities to take the copies of the relied upon documents to file further submissions.
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