TMI Blog2016 (11) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... f 19 years. In the present case, the Commissioner (Appeals) has given the finding that the documents have not only been given, but the same was not available with the adjudicating authority and were not even not made available to the appellate authority. Under the circumstances, I have no option, but to uphold the order passed by the Commissioner (Appeals) - appeal dismissed - decided against Revenue. - Appeal Nos. E/2801 & 2802/2010-EX [SM] - Final Order Nos. 54786-54787/2016 - Dated:- 4-11-2016 - Mr. V. Padmanabhan, Member (Technical) Mr. M. R. Sharma, DR For Appellant Ms. Surbhi Sinha, Advocate For Respondent ORDER Per Mr. V. Padmanabhan The present appeals are filed by Revenue against Order-in-Appeal, dated 01.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e basis for the entire demand raised in the Show Cause Notice. He has recorded that the recovered documents were never disclosed to the appellants. Further, he records that the documents were not also available with the adjudicating authority. Accordingly, he has set aside the demand for gross violation of principles of natural justice. 5. Heard Mr. M.R. Sharma, ld. Departmental Representative for Revenue and Ms. Surbhi Sinha, ld. advocate for the respondent. 6. Revenue has challenged the impugned order with the submission that Shri Dinesh Kumar Lakhotia, Director had given inculpatory statement admitting the clandestine removal of goods as well as recovery of incriminating documents. Since the statement has not been retracted, the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. I have carefully gone through the case records and submissions of the appellants. It is a settled principle of law, that principles of natural justice are to be strictly observed in quasi judicial proceedings. It is also settled that taking any evidence behind the back of the accused is against the principles of natural justice. The whole of the demand has been made out on the strength of the documents recovered from the premises of the appellant and the said documents were never disclosed to the appellants. From the records of the case, it is also clear that the said documents were also not available to the lower adjudicating authority. The lower adjudicating authority has confirmed that on the basis of statement of appellant-II, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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