TMI Blog2018 (8) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.10.1997. The said diary has not been providing to the appellant and the statement of Shri S.S. Saboo was retracted on the very next day - In absence of primary evidence not being supplied to the appellant to contest the charge made on them, the demand cannot be sustained. Appeal allowed - decided in favor of appellant. - Appeal No. E/1408-1409/2010-DB - A/11378-11379/2018 - Dated:- 11-7-2018 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) For Appellant: Shri Mukund chauhan (C.A.) For Respondent: Shri k.J. Kinariwala (AR) ORDER Per: Raju These appeals have been filed by the M/s Radha Krishna Synthetics Pvt. Ltd and Shri S.S. Saboo Director of the said firm. 2. Ld. Counsel for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med. He relied on the decision of Hon ble Apex Court in case of Tribhuvandas Bhimji Zaveri 1997 (92) ELT 467 (S.C.) 4. Ld. AR relied on the impugned order. 5. We have gone through rival submission, we find that in the instant case the matter was earlier remanded by Commissioner (Appeals) in special direction to provide the said relied upon document namely diary to the appellant. However, the diary was not provide as the same could not be traced by Revenue. The demand was however confirmed by the Original Authority and subsequently by the first Appellate Authority without providing diary. We find that the primary evidence against the appellant in the instant case is diary and the statement of Shri S.S. Saboo recorded on 28/29.10.1997. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. It is in this context that the finding of the Tribunal has to be appreciated. The law does not require that principles of natural justice may seem to have been followed but in fact the record must reveal that principles of natural justice have actually been followed. The finding of the Tribunal in this regard is categorical and to the point. The Tribunal has found, as a matter of fact, after considering the record as it stands, that the documents on which reliance had been placed right from the stage of the show cause notice by the revenue were not supplied to the assessee despite repeated written requests. In view of the above, we find that in absence of primary evidence not being supplied to the appellant to contest the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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