TMI Blog2014 (6) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... w, this deeper consideration can be done at the time of final disposal of appeal - stay granted partly. - Appeal No.E/718/2012-DB - Order No. M/12349/2014 - Dated:- 1-5-2014 - MR.M.V. RAVINDRAN AND MR. H.K. THAKUR, JJ. For the Respondent : Dr. Jeetesh Nagori, Addl.Commissioner (AR) JUDGMENT Per: M.V. Ravindran 1. This Stay Petition is taken up for disposal as per the direction of Hon'ble High Court of Gujarat in judgment in SCA No.590/2014. 2. The appellant herein had filed an application for waiver of pre-deposit of amounts involved which was disposed of by this Bench by an order dt.11.07.2013 which was taken in appeal by the appellant before the Hon'ble High Court of Gujarat. Hon'ble High Court direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h as adjudicating authority had chosen rely on documents which were not supplied to them. It is also his submission that the appellant had received the relied upon documents in soft copy written on CD, but they were not in a position to open the said CD. Ld.Counsel also indicated in the written submissions that they were in correspondence with the authorities for supply of copies of relied upon documents. It is also his submission that for submitting effective reply copies of relied upon documents needs to be furnished by the Department. It is submitted that the applicant has a strong prima facie case and that the appellants request for cross-examination of investigating officer and other persons was not considered. It is his submission th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s enough time has been provided to the noticee for personal hearing and in light of the prescription, I proceed to decide the cases. 7. On plain reading of the above reproduced paragraph, it can be noticed that the appellant has been trying to dodge the adjudication proceedings for the reasons best known to him. The said attitude of the appellant also continued when they preferred an appeal along with application for waiver of pre-deposit of amounts, before the Tribunal and did not appear for various personal hearings granted. Be that as it may, we find that all the legal grounds raised by the ld.Consultant as regards non-granting of cross-examination etc are the grounds which needs to be considered deeply vis-`-vis the findings recorded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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