TMI Blog1987 (8) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... resident (J)]. - We have heard Sh. M. Venkataraman, Advocate for the Appellants and Mrs. J.K. Chander, JDR for the respondent and have perused the available papers. 2. Sh. Venkataraman submits that though Revenue granted the appellants inspection of documents for 43 days; the records being voluminous, they could not complete the inspection of documents relied on by Revenue in support of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the documents but this was given up by Revenue for some technical difficulties even though the appellants themselves, Venkataraman stated could not inspect the documents in full or get copies of the same leading to their non-filing of reply to show-cause notice and failure of compliance with principle of natural justice. He submitted that the case called for remand for de novo consideration afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e out. 5. We have given our most anxious and thoughtful consideration to the matter. Though the appellants were granted time on quite a number of days, there is no challenge to the fact that the appellants could not complete the inspection of the documents which was necessary for them to put up their defence properly and effectively. Besides, the appellants had not waived personal hearing. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copies of documents as aforesaid to the appellants. Two months time for filing reply to the show cause notice shall be granted by the Collector of Central Excise to the appellants from the date of receipt of the documents. It will be open to the Collector of Central Excise to extend this time reasonably, should it become necessary. After reply to the show cause notice is filed, the Collector of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set out above. 9. Bank Guarantee given by the Appellants shall be discharged by the amount of cash deposited by them with Revenue shall remain in deposit till adjudication orders in terms of this order are passed by the Collector of Central Excise, Indore. Cross objection is in the nature of comments on grounds of appeal. No orders on the same are necessary it is filed. The appeal is thus allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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