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2018 (7) TMI 1525 - CESTAT MUMBAIInvocation of extended period of limitation - penalty - inspite of clear directions by this Tribunal for supplying the copies of seized records as requested by the Appellant, the Commissioner did not supply the documents and rather recorded that the Appellant could have very well obtained the necessary documents from their own sources such as their clients - Held that:- The non-compliance of the directions in the said remand order is a pre-requisite for de novo adjudication. The department was duty bound to supply the documents to the appellant as per the directions of this Tribunal. But, the Commissioner appears proceeded on premise that it was upto the appellants to produce the documents. From the manner in which the directions have been breached, it would appear that the department is unable to produce the documents. No purpose will be served by a further remand of this old matter. This show cause notice has not made a valid case for invoking of the extended period. Therefore, elements of suppression or misdeclaration cannot be invoked - demand beyond normal period of limitation is set aside - penalties also set aside. Appeal allowed in part.
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