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2014 (6) TMI 1002 - AT - Central ExciseNon providing the worksheet against the confirmed demand in the de-novo proceedings - Held that:- We find that the Tribunal had given necessary direction in so far as if the adjudicating authority would fail to provide the worksheet of demand to the applicants, the adjudication proceedings may be completed based on examination of the reconciliation statement prepared by the appellant.Hence, for the proper appreciation of the Final Order dated 22.04.13 of the Tribunal, the direction at para-8 would be read with para-9.We do not want to pass any opinion regarding non-furnishing of the documents by the department as contented by the applicants in these applications.The ROMs are disposed of with the above directions.
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