TMI Blog2009 (11) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... itigation, there was no specific direction by the Tribunal that relied upon documents should be provided before adjudication. In view of the above discussion, we allow the stay petition unconditionally, set aside the impugned order and remand the matter back to the original adjudicating authority, to decide the matter afresh - appeal allowed by way of remand. - E/864/2009 - A/2233/2009-WZB/AHD - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to present their case. At this stage, we also take note of the appellants request for supply and inspection of the relied upon documents. The appellants should reiterate their request, before the adjudicating authority, to whom the matter is being remanded for fresh decision. 3. Appeals are allowed by way of remand. 2. However, the learned advocate submits that in the second round of adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (235) E.L.T. 401 (Kar.), UOI v. Lampo Computers (P) Ltd. (b) 2005 (192) E.L.T. 698 (Tri. - Bang.), Lampo Computers P. Ltd. v. CCE, Bangalore (c) 1993 (65) E.L.T. 357 (S.C.), Sanghi Textile Processors (P) Ltd. v. Collr. of C.E. (d) 1997 (92) E.L.T. 467 (S.C.), Tribhuvandas Bhimji Zaveri v. Collr. of C.E. (e) 2009 (238) E.L.T. 716 (Guj.), CCE v. Chandan Steel Ltd. (f) 2000 (122) E.L.T. 26 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in absence of the documents and private registers/records, the appellants would not be able to verify the correctness of the demand and they would also not be able to challenge the correctness or genuineness of the records recovered. Therefore, in this case, unless the documents which are relied upon and form basis for calculation of duty are provided to the appellant, it cannot be said that princ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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