TMI Blog2009 (2) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... S.S. Katiyar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the appeals are being disposed of by a common order as the issue involved is identical. For the sake of reference, the facts of the case of M/s. Friends Trading Company appeal No. E/1494/02 are being adverted to. The appellants were issued the show cause notice alleging that the DEPB licence on the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts plea to supply them the copies of the clarification issued by the DGFT, observes that investigations to know the persons behind this forgery is still going on and summons were issued to the present appellant. If he would have responded to the summons, he would have come to know the result. Accordingly, without supplying the copies, he proceeded to decide the show cause notice and confirmed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y petition. As such, he submits that not providing of such clarification by DGFT to the appellant, will not tilt the case in favour of the assessee. 3. We find that the evidence as regards the forged nature of the licence was never supplied to the assessee irrespective of a prayer being made by them. As such, the question here is not as to whether the licences were actually forged or not but whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to say that the appellants would be provided with the relevant materials and would be given a reasonable opportunity to present their case effectively. It is, further, observed that the appellant would co-operate with the authority, who would decide the matter as soon as possible preferably within a period of four months from today. The appellant would not seek unnecessary adjournment and would fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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