2016 (8) TMI 382

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..... and verifications were made. As a result, the records maintained by the appellant were seized under a Panchnama dated 18/7/2000. The scrutiny of the records led the officers to believe that the appellant has been indulging in clandestine activities. Accordingly, based upon the same as also the evidences collected during the post seizure investigation, proceedings were initiated against all the three appellants vide show cause notice dated 2/11/2014. Immediately thereafter the appellant vide their reply dated 1/10/2001, sought for the photocopies of the relied upon documents, so as to enable them to file their defence reply.  2.  The table of date-chart produced in the impugned order of the Original Adjudicating Authority shows th .....

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..... tely after the date which was given to the appellants for collection of the photocopies, thus, defeating the very purpose of the grant of hearing. Number of personal hearing given by the Adjudicating Authority is not the guiding factor for examining the violation of principle of natural justice but it is the effective and reasonable opportunities of hearing which have to be examined. As per the Ld. Advocate, the notice for the last time hearing mentioned in the chart were never received by them and they have also filed an affidavit to that effect. Our attention is also drawn to the last letter dated 18/5/2006 addressed by the assessee indicating that while most of the documents have been procured by them but a few important documents are st .....

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..... may not be relevant for department but the same may be relevant for effected party to file their reply to the show cause notice and such request cannot be held to be frivolous request. The Board vide its circular No. 171/05/96-CX dated 2/2/1996 have also observed that the documents which have not been relied upon in the show cause notice may be returned to the party. 9.  After examining the matter, we find that admittedly, the impugned order stand passed in the absence of the appellants as such without observing as to who is at fault, the assessee or the Revenue, we deem it fit to set aside the impugned order and remand all the matters to the original Adjudicating Authority for de-novo consideration. Needless to say that the appellant .....

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