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2014 (7) TMI 502 - CESTAT NEW DELHIDuty demand - Clandestine manufacture and removal of sponge iron - Allegation on basis of rail receipts - As per the said rail receipts, the iron ore stands transported and as per the revenue, received by the said appellant and further utilised in the manufacture of their final product - Supporting documents not provided to assessee - Held that:- Admittedly the Show Cause Notice annexed only the detailed chart prepared on the basis of the documents recovered from the third party premises. The said documents were not served upon the appellants in spite of a number of requests made by the appellants for the supply of the same. If the Revenue is relying upon some documents recovered from the premises of a third person, the least expected from the Revenue is to serve the said documents to the assessee or to at least to show the said documents to the assessee against whom huge demands are confirmed. Non-supply of the same is against the principles of fair and just adjudication which requires the adjudicating authority to disclose and supply the requisite material which Revenue intends to use against the assessee - It is difficult to understand as to why the relevant relied upon documents have not been provided by the appellate authority to the notice so as to avoid such type of uncalled for remands by the higher courts - Therefore, matter remanded back - Decided in favour of assessee.
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