2015 (10) TMI 840

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..... ded by the Department for its defence. But that was not done. Learned Commissioner (Appeals) without going into the matter came to the conclusion that when the documents were not given to respondent adjudication is to be set aside, which is wrong - Commissioner (Appeals) has recorded that cross-examination was not given. When that was not done, adjudication ought not have been be set aside - when .....

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..... ty has recorded that there was a discrepancy between the weighment slip and the recorded stock, reconciliation ought to have been made at the interest of justice. Assessee required the documents to be provided by the Department for its defence. But that was not done. Learned Commissioner (Appeals) without going into the matter came to the conclusion that when the documents were not given to respon .....

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..... s directed to provide relevant documents to appellant upon proper application to defend its case and allow cross-examination on the basis of the evidence and circumstances of case. The plea of theft resulting in non-existence of stolen items need verification. In the result, matter is remanded to the Adjudicating authority for grant of reasonable opportunity of defence and pass appropriate order. .....

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