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2019 (7) TMI 6 - AT - Central ExciseClandestine removal - case against the Appellant unit is mainly booked on the basis of records of transporter M/s Rajasthan Goods Carrier and statements of its employee - inspection sought by the appellant - principles of natural justice - HELD THAT:- The Panchnama and other records of which inspection has been sought by the Appellant should have been provided to the Appellant. The documents relied upon in the show cause notice also should have been provided to the Appellant to prepare their case - it is considered fit remand the case back to the adjudicating authority to provide the copies of records as pleaded by the Appellant and to decide the case thereafter expeditiously after granting them opportunity of being heard - appeal allowed by way of remand.
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