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TMI Blog2012 (9) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (for the Bench)]. - Heard DR for the appellants and advocate for the respondents. This is an application for recall of the order dated 6-7-2010 and for restoration of the appeal No. 1266/05 [2010 (262) E.L.T. 780 (Tri.-Del.)]. The application has been essentially filed on the ground that in spite of repeated request ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on behalf of the department that department is in possession of copies of the letters addressed to the assessee requesting the assessee to collect the copies of such documents. It is, therefore, case of the department that it is not correct to say that the department had refused to furnish the copies of the documents and on the contrary, it was on account of failure on the part of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent thereof by the assessee. 5. Tribunal while passing the order dated 6-7-2010 had made a specific observation that "the contention in that regard was accepted by the Commissioner (Appeals) and further observing that even though opportunity was given to the department to furnish the copies of the documents at the appellate stage, same were not furnished." At the outset, it has been noted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs commenced only after filing the reply to the show cause notice. No assessee can be expected to put forth his defence unless he is furnished with the copies of the relied upon documents in a show cause notice. Once the adjudicating authority was fully aware that even assuming on account of fault of assessee, the documents were not available to the assessee before commencement of the adjudicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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