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2016 (5) TMI 127

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..... t of exemption under Customs Notification No.85/2004 dated 31.8.2004 read with Customs Notification No.101/2004 dated 31.8.2012 - Held that:- the show cause notice made a mention about certain documents, but, by the orders impugned in the writ petitions, the Department has taken a stand that those documents are not relied upon. Once the Department takes a stand that they are not relying upon certa .....

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..... ORDER These writ appeals arose out of a common order passed by the learned Judge in two Writ Petitions filed by the appellants herein, challenging the refusal of the adjudicating authority to provide copies of certain documents mentioned in the show cause notice. 2. Heard Mr. S. Venkatachalam, learned counsel appearing for the appellant and Mr. V. Sundareswaran, learned Senior Panel C .....

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..... 5. However, by letter dated 13.11.2013, the adjudicating officer claimed that those documents are not sought to be relied upon in the adjudication proceedings. Therefore, challenging the denial of copies of those documents, the appellants filed two writ petitions in W.P.Nos.238 and 239 of 2014. The writ petitions were dismissed by the learned Judge by an order dated 9.10.2014 forcing the appella .....

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..... al passed thereafter, on the ground of violation of principles of natural justice. But, at the stage of adjudication proceedings, the appellant cannot forestall the enquiry. Therefore, we find nothing wrong in the order of the learned Judge. Hence, the writ appeals are dismissed. It is open to the appellant to raise all those points before the adjudicating officer. No costs. The connected miscella .....

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