TMI Blog2012 (9) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice. As the adjudicating authority should have decided the matter on the merits of the case from whatever records available with him, the said adjudication order is a non speaking order. Direction to the appellant to approach the lower authorities to take the copies of the relied upon documents to file further submissions. - E/1180/11 - - - Dated:- 9-8-2012 - Mr. M.V. Ravindran, Mr. B.S.V. Murthy, JJ. For Appellant : Shri Prakash Shah, Adv For Respondent : Shri S.K. Mall, A.R. Per : Mr. M.V. Ravindran; When this stay petition was called out, we find that the appeal itself could be disposed of at this juncture as it lies in a narrow compass, accordingly after waiving the condition of pre-deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , authorities could have informed regarding the documents were handed over to the assessee or they could have given another copy and proceeded, in the matter, but in absence of any such indication, it is the submission that the matter may be remanded back. 3. Ld. DR submits that there is no finding on merits of the case and hence the issue needs to be reconsidered by lower authorities within a time frame. 4. After hearing both sides at length on the issue, we find that the adjudicating authority as well as the first appellate authority has not recorded any findings on the merits of the case, only on the ground that the appellant has been asking for the copies of the documents which were also delivered to them. On perusal of the repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge No. Remarks 8. Material outward register for the period 1.1.97 to 6.6.98 - Available for Inspection 9. Material outward register for the period 7.6.98 to 8.1.99 - - do - 10. Central Excise Invoices issued for the period 1.1.97 to 8.1.99 - - do - 11. Job-work challans for the period 1.1.97 to 8.1.99 - - do - 12. Finished goods Register for the period 27.09.98 to 8.1.99 - - do - 13. RG-23A Pt.I for the period 1.1.97 to 8.1.99 - - do - 14. RG-23A Pt.II for the period 1.1.97 to 8.1.99 - - do - 15. PLA Register for the period 1.1.97 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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