TMI Blog2016 (12) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the appellant for consideration - principles of natural justice to be followed - appeal allowed by way of remand. - Excise Appeal No. 52969 of 2016, Excise MISC Application No. 51725 of 2016 - Final Order No. 55596 /2016 - Dated:- 2-12-2016 - Mr Ashok Jindal, Member (Judicial) And Mr. Ashok K Arya, Member (Technical) Shri Sudhir Malhotra, Advocate for the Appellants Shri Amreesh Jain and Shri R K Manjhi, AR for the Respondent ORDER Per Ashok Jindal The appellant is in appeal against the impugned order wherein the request of inspection of electronic devices was turned down by the adjudicating authority. 2. The appellant has also file an application for early hearing of the appeal on the ground that after reje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10-11 to Jan.2014 from the same ACER brand laptop. There is apparent contradiction with respect to period mentioned in RUD-69 RUD-70 pertaining to which data retrieved from ACER brand laptop on 5.5.2014. Sir, in order to verify the factual position and authenticity of data retrieved on 5.5.2014 and relied upon by department, the examination of ACER brand laptop is vital. It is requested to kindly allow examination / comparison of data supplied viz-a-vis data contained in ACER brand laptop and relied upon in the show cause notice in the presence of computer expert. We undertake to bear the cost if any. The permission is solicited in the interest of justice and for making the comprehensive reply to show cause notice. 5. The said r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken on 3.4.2014 was for the full year i.e. 2013-2014. Thus, printouts of sales register for the year 2010-11 to 2012-13 were taken in presence of Shri Rajesh Goel under panchnama dated 5.5.2014 (file No. 3 to 9), that the last file No. 10 was the summary of sales and Purchase registers from April 2010 to Feb 2014 only, which shows that this data was tallying with data of 2013-14 taken on 03.04.2014. 4. That in answer to question no. 4, Sh Rajesh Goel under his statement dated 05.05.2014, was apparently to printouts for the period 01.04.2010 to 31.03.2013 taken from Acer Laptop . He has also stated that the process of taking printouts had been recorded in panchnama dated 05.05.2014. 5. In view of the above, the Adjudicating author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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