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2017 (9) TMI 1488 - AT - Central ExcisePenalties - SSI exemption - clubbing of clearances - case of appellant is that Relevant documents were not made available to the appellants and the direction given by the Tribunal has not been followed - natural justice - Held that: - this is a unique and peculiar case where the appellants on record have mentioned time and again that all the documents had been burnt out during Godra Riots. When there were Riots in the city, their factory was robbed and burnt on 27.02.2007. Therefore, the appellants had made a request to the Revenue for supplying copies of relied upon documents so that they could properly represent their cases - When this is a unique case where relied upon documents are not available either with the Revenue or with the appellants, we are unable to understand how could the proceedings progress and the liability of duty of Central Excise and the penalties against the appellants be sustained. The Hon’ble Gujarat High Court in the case of CCE & C. Vapi vs Tuni Textile Mills Ltd. [2006 (1) TMI 51 - HIGH COURT GUJARAT] observes that when assessee is not provided with copies of all relied upon documents by the Revenue, the proceedings against the assessee have rightly been set aside by the Tribunal on the ground of denial of natural justice. Appeal allowed - decided in favor of appellant.
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