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2017 (11) TMI 342 - HC - Central ExcisePrinciples of Natural Justice - Whether non supply of resumed records which are relied upon in SCN and adjudication order constitute violation of principles of natural justice, when not provided in spite of preliminary objections and request letters? - Whether onus of proving classification was on the part of appellant when all the resumed and relied upon documents were not supplied to him in spite of repeated requests? Held that: - It is well settled principle of law that the person who is to take an action is required to supply basic documents, which sought to be relied upon. The documents though referred in the show cause notice were not given to the assessee by the Tribunal - The Tribunal has seriously committed an error in dealing with issue in view of the decision of this Court in case of P.G.O. Processors Private Limited vs. Commissioner, C.Ex., [2000 (1) TMI 59 - HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR] the documents which are required to be given to the assessee. The matter is remitted to the first authority. The petitioner will appear before the first authority on 06.11.2017 and authority will settle the matter within a period of four weeks - appeal allowed by way of remand.
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