TMI Blog2016 (8) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of remand - E/1936-1938/2008 - Final Order No. 52290-52292/2016 - Dated:- 13-6-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Shri N. Mullick, Advocate for the appellant Shri M.R. Sharma, DR for the respondent. ORDER After hearing both the sides for some time, we find that the appellant M/s. Impaq Electronics Pvt. Ltd, during the relevant period was engaged in the manufacture of UPSS and inverters and static constant voltage transformers. Their factory was visited by the Central Excise Officers on 18/7/2000 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dates of personal hearing fixed by the Adjudicating Authority are also of no avail inasmuch as in the absence of the relied upon documents and the resumed documents, they could not prepare their defence reply and file the same. As such the impugned orders having been passed in the absence of the assssees, are violative of principle of natural justice and are liable to set aside on the same ground. 5. While examining the above stand of Ld. Advocate, we note that the Adjudicating Authority, has on some occasions, fixed the same date of personal hearing, immediately 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em) do not stand supplied to them by the Revenue. In the absence of these documents, it is not possible for the appellant to file their defence reply. Ld. Advocate at this stage, refers to various decisions as also Boards instruction laying down that relied upon documents should be immediately supplied and non-relied documents should be released. 8. He draws our specific attention to the Bombay High Court in the case of Silicon Graphics System (India) Pvt. Ltd. Vs. Union of India 2006 (204) ELT 247 (Bombay) laying down that un-relied upon documents 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 B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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