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2008 (7) TMI 371 - CESTAT, MUMBAIRelied Upon Documents (RUD) – Non supply of – violation of natural justice - Appellants have made out a case of violation of the principles of natural justice - The Department’s case is entirely based on the documents - The goods were exported and are no longer available - The appellants from inception called upon the Department to supply the said documents for preparing their defence. It would appear that their pleas fell on deaf ears. - It is well settled that even if a particular document is not relied upon by the Department, it must be supplied to the assessee, if he requires the same to prepare its reply – matter remanded – penalty set aside.
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