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2016 (11) TMI 513 - CESTAT NEW DELHIClandestine removal of goods - recovery of incriminating documents - inspection of documents - principles of natural justice - Held that: - It has to be noted that the search proceedings took place as early as 1999 and till date the relied upon documents have not been furnished to the assessee. The case laws relied upon by the ld. advocate is specifically on the point that the Hon'ble Gujarat High Court in the case of CCE Vs. Chandan Steel Ltd. [COMMISSIONER OF CENTRAL EXCISE & CUSTOMS Versus CHANDAN STEEL LTD.] has quashed the proceedings under similar circumstances, where the documents relied upon by Revenue were not furnished even after the lapse of 19 years. In the present case, the Commissioner (Appeals) has given the finding that the documents have not only been given, but the same was not available with the adjudicating authority and were not even not made available to the appellate authority. Under the circumstances, I have no option, but to uphold the order passed by the Commissioner (Appeals) - appeal dismissed - decided against Revenue.
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