TMI Blog2009 (8) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... that- We find that there is a violation of principle of natural justice in this case, in not providing the relied upon documents to the appellant along with show-cause notice, thus the matter needs to be reconsidered by the Adjudicating Authority. Impugned order is set aside and the matter is remanded back to the Adjudicating Authority to reconsider the issue afresh, before coming to any conclusio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne thousand only) under section 77 ibid. (e) Penalty of Rs. 22,84,643 (Rupees Twenty two lakhs eighty four thousand six hundred and forty three only) under section 78 of the Finance Act, 1994. 2. After hearing both sides for sometime, we find that the appeal itself can be disposed of at this juncture, as the issue is in a narrow compass. Accordingly, considering the fact that the appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is in records lying with revenue. 5. On a careful consideration of the case records and submissions, we find that the show-cause notice has specifically mentioned that all the relevant records are available with the Adjudicating Authority and the appellants can have the copies of documents. There is no mention as to the relied upon documents are given with SCN. We find that there is a violat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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