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TMI Blog2008 (6) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. Mrs. Sudha Koka, SDR, for the Respondent. [Order per: S.L. Peeran, Member (J)]. - This appeal arises from Order-in-Appeal No. 24/2005 (T) ST dated 5-12-2005 passed by the Commissioner of Customs & Central Excise (A), Guntur affirmed Order-in-Original No. 3/2005 dated 24-2-2005 passed by the Deputy Commissioner of Customs and Central Excise, Kurnool affirming demands of Rs. 3,79,607/- t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is violation of Principles of Natural Justice. In this connection, they relied on the following four judgments, which are noted hereinbelow. (a) Sanghi Textiles Processors v. UOI -1993 (65) E.L.T. 357 (b) Methodex Systems v. UOI - 2001 (127) E.L.T. 44 (c) Balakrishna Dass and Sons v. CC, New Delhi - 2001 (129) E.L.T. 706 (d) PGO Processors Pvt. Ltd. v. CCE - 2000 (122) E.L.T. 26. 2.1 The Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee is also eligible for deduction for supply of TATA 407 (LCV) goods transported vehicles supplied by them to their customers, in respect of which no Service tax is payable by them. 4. The learned SDR defended the order and pointed out to the findings rendered by the Commissioner (A) in Para 4 with specific reference to Para 4(b) wherein the Commissioner (A) has noted about the supply of docume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be given an opportunity to examine also those documents which are not relied by the department. The Original Authority shall also grant an opportunity to the assessee to file additional replies after collecting the documents required by them. The Original Authority after following the Principles of Natural Justice shall pass a considered speaking order thereafter within four months from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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