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TMI Blog2017 (4) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... hat a number of dates were given as also without having the final reply of the notices before him. 2. For better appreciation of the fact we find that the three appellants could not appear on the first two dates of personal hearing as they were in jail and their representative made a submission to that effect. Thereafter, there was a change in the adjudicating authority and other dates of hearing were given but none of the appellants availed the same. However, it is on record that the appellants applied for supply of non relied upon documents, which were seized from them. For better appreciation of the dealing of the said requests by the adjudicating authority we reproduce para 26.6 below: "No reply to the show cause notice is submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s bought and sold in clandestine manner and establishes role of Sh. Rahul Khanna in this whole nexus clearly." 3. As is seen from above, the adjudicating authority is observing that all the RUDs were received by them in person under dated acknowledgment on 14/08/2014 but some other documents which were not made RUDs in the show cause notice were being asked for by the appellant. He observed that such non relied upon documents are not having any direct bearing in the case and the appellants persistent request for said documents is without any plausible explanation. 4. Ld. DR appearing for the Revenue by drawing our attention to the various correspondence placed on the record submits that there is no clarity in the said request of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ft to the assessee to find out as to whether the same are relevant or not. 6. Apart from above we also note that though the appellant attended personal hearing fixed by the earlier Commissioner (Adjudication) but the subsequent hearing were neither attended by the appellant nor was any adjournment sought. We also note that on account of non supply of documents, detailed submission could not be made by the assessee. Without commenting upon the fact as to whose fault it is, the fact remains that the adjudication has taken place without the defence plea of the appellant being on record. For such reasons, we are compelled to set aside the impugned order and remand all the matters to adjudicating authority for fresh decision. We order according ..... X X X X Extracts X X X X X X X X Extracts X X X X
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