TMI Blog2018 (4) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... of any proof suggesting that they had copies of such documents within their possession, the adjudicating authority could not have passed the order without supplying copies thereof to the petitioners - proceedings are remanded back to the adjudicating authority for fresh consideration - petition allowed by way of remand. - SPECIAL CIVIL APPLICATION NO. 9684 of 2017 - - - Dated:- 16-1-2018 - MR.J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excise license issued by the department. The competent authority issued a show cause notice dated 05.03.2013, calling upon the petitioners to show cause why certain excise duty with interest and penalty not be recovered for alleged undervaluation of goods and clandestine removal of goods. According to the petitioners, along with the said show cause notice, the authority had not provided copies of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts were collected from the petitioners and therefore, they would obviously have the copies thereof. On the two fundamental questions viz. whether such documents were supplied to the petitioners and whether such documents were relied upon by the authority for confirming the duty demand, the counsel did not have any answer. In other words, we proceed on the basis that several documents which were r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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