2015 (10) TMI 840

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..... ers, Advocate for respondent did not turn out. It is mentioned by Ms. D. Naveena, Advocate in the bar that Shri M. Kannan has personal difficulties. 2. The matter was examined on the basis of materials on record. 3. Revenue supports adjudication. 4. When the appellate authority has recorded that there was a discrepancy between the weighment slip and the recorded stock, reconciliation ought to h .....

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..... appeal to commonsense how the adjudication shall be set aside on such reasoning without testing the evidence following the course of natural justice. 5. In view of the above and to protect the interest of justice, the matter is remanded to the Adjudicating authority. He is directed to provide relevant documents to appellant upon proper application to defend its case and allow cross-examination on .....

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