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2011 (11) TMI 637

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..... Per Mathew John: This is a case where the Revenue has alleged clandestine manufacture of excisable goods and removal without payment of duty. The Appellants submit that during the adjudication proceedings they were not able to submit any reply on the merits of the case because they were not given copies of relied upon documents and non-relied upon documents seized from the Appellants were n .....

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..... ed the Additional Commissioner (Adj.), Delhi Commissionerate on 3.11.2011. In support of his argument, he submits a visitors pass issued for that date. 2. Now, if the Revenue is not able to give the relied upon documents and are not in a position to return the non-relied upon documents seized from the Appellants, I do not find any case for asking for any pre-deposit based on such order passed .....

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