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2019 (12) TMI 790 - AT - Central ExciseSSI Exemption - clubbing of clearances - job-work - appellant took a categorical stand that they were getting the goods manufactured on job work basis from M/s Dimond Steel and produced the relevant documents - HELD THAT:- The entire purpose of adjudication is to come to the finding between the allegations and proposals made by the revenue and the defence, pleas and contention raised by the assessee. If the entire documents are required to be produced at the time of investigation itself and are blocked from producing at the time of adjudication, the entire purpose of adjudication gets defeated. The assessee is within his right to produce such defence documents, which he considers relevant for countering the allegations of the revenue. It is only after the allegations are revealed in the show cause notice, an assessee would come to know about the same and would submit his defence. As such, to observe that such defence should have been submitted before the investigating authorities, when the show cause notice was not even issued, is not only against the settled principals of law but are perverse observation also. Matter remanded to adjudication authority for fresh adjudication after giving a proper opportunity to the appellants to put forth their case - appeal allowed by way of remand.
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