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2008 (1) TMI 412 - HC - Central ExciseNatural justice - Whether inspection of documents including relied upon documents by the representative of the assessee was sufficient compliance of natural justice or not? Held that:- The law does not require that principles of natural justice may seem to have been followed but in fact the record must reveal that principles of natural justice have actually been followed. The finding of the Tribunal in this regard is categorical and to the point. The Tribunal has found, as a matter of fact, after considering the record as it stands, that the documents on which reliance had been placed right from the stage of the show cause notice by the revenue were not supplied to the assessee despite repeated written requests. In relation to the alternative contention suffice it to state that no such request appears to have been made in the first instance, before the Tribunal so as to find fault with the Tribunal of not granting an opportunity to the department. In fact it was lack of opportunity in so far as the assessee was concerned and the department cannot seek second innings considering the fact that more than a decade had elapsed from the initiation of proceedings viz. 1997. No substantial question of law arises. Appeal dismissed.
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