TMI Blog2011 (6) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... t:- There is no explanation forthcoming as to what prevented the appellants from seeking assistance of the adjudicating authority for issuance of a summons to the Proprietor of the said firm to produce such documents if they were so relevant on the point in relation to the appellants case - in the absence of sufficient cause being shown for non-production of the document in question either before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority as the said invoices were in the possession of Prop. of M/s. New Vision and she was reluctant to produce the same at the relevant time. 3. It is further contention on behalf of the appellants that considering the allegation that M/s. New Vision was a dummy unit of the appellants and in order to counter the same, it is necessary to produce the said invoices which could disclose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants, the said documents are very relevant and, therefore, they may be allowed to produce the same. 5. The request for allowing the appellants to produce additional evidence on record is objected to on behalf of the department and the DR has submitted that the appellants have not shown any reasonable cause for non-production of such documents before the adjudicating authority. He has further su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... By no stretch of imagination, non-receipt of un-relied upon documents can be a justification for not filing the reply to the show cause notice. 8. It is also submitted that the un-relied documents came in possession of the appellants on 13-9-2007 just before passing of the impugned order. It is pertinent to note that proceedings were initiated not only against the appellants but also against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of the adjudicating authority for issuance of a summons to the Proprietor of the said firm to produce such documents if they were so relevant on the point in relation to the appellants case. 11. For the reasons stated above, in the absence of sufficient cause being shown for non-production of the document in question either before the adjudicating authority or even before the lower appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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