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TMI Blog2012 (8) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... osit of the demands/penalties adjudged in the impugned orders, we have taken up the appeals for disposal. 2. The facts of the case are that the appellants, viz., M/s.Bajaj Exports and M/s.Wimpex International exported some fabrics and filed shipping bills before the customs authorities. After clearance of the their export goods, on the basis of the shipping bills, the appellant firms applied to DGFT for DEEC licences, which were granted to them. Later on, during the course of investigation, it was found that the appellant firm has obtained DEEC licence from DGFT by forging the quantity/weight/blend of the fabrics on the shipping bills and obtained that DEEC licence for higher quantity. On this basis, the case was made out against all the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered the issue of supply/non-supply of the documents and given a clear cut finding that the documents have been supplied. Therefore, the appellants have not defended their case properly before the adjudicating authority, hence they tried to delay the adjudication only on one pretext or other pretext on the ground that the relied upon documents/non-relied upon documents were not supplied to them, hence the impugned order is to be upheld. 5. We have considered the submissions made by both sides and also taken note of the order of the Hon ble High Court of Bombay in WP No.551/96 in the case of Shri.Vijay Tulsidas Wanwari wherein the Hon ble High Court have observed as under: As regards the second ground urged by Shri Gupte, it is found that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he relied upon documents/non-relied upon documents have not been supplied to the appellants. When, there is an offence of forgery of the documents, the documents which have been forged and how it has been forged is to be supplied to the person against whom the allegation has been made for rebuttal. As the same has not been followed in the order, therefore, we hold that there is a violation of principles of natural justice by non-supply of relied upon/non-relied upon documents. Accordingly, we set aside the impugned orders and remand the matter back to the adjudicating authority to allow the inspection of original records to the appellants or their counsel and give copies of the documents which the appellant may ask after the inspection of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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