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2013 (3) TMI 319 - AT - Central ExciseNon providing of copies of documents seized from the appellants - as per the assessee they are deprived of natural justice to lead their defence - in spite of repeated prayer to provide copies of challans by the appellants the authorities provided blank challans to the appellant which were without signature of the appellants - Held that:- As in the case of CCE, Kolkata-II v. Giriraj Industries (2007 (11) TMI 112 - CESTAT KOLKATA) affirmed by the Calcutta HC in [2008 (8) TMI 773 - CALCUTTA HIGH COURT], where negligence of investigation has come to record. If investigating authority fails to provide copies of seized documents and if the documents provided was altogether different from the seized documents that deprives the litigant from the course of natural justice. Not only injury is caused to interest of justice but negligent officers make the investigation result fatal. Once the material used against the appellants could not see the light of the day and 8 years have already been passed there may not serve any useful purpose, if the matter is remanded back for redoing adjudication. Being guided by the decision of Orissa Bridge & Construction Corpn. Ltd. v. CCE, Bhubaneswar [2008 (8) TMI 585 - SUPREME COURT OF INDIA] litigation should be brought to an end allowing the appeal. Consequently, all the three appeals are allowed.
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