TMI Blog2008 (6) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... see is also entitled to take copies from the seized documents, even if the same had not been relied for the purpose of raising effective defence – matter remanded - ST/31/2006 - 711/2008 - Dated:- 19-6-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri Ch. Venkateswara Rao, Advocate, for the Appellant. Mrs. Sudha Koka, SDR, for the Respondent. [Order per: S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ciples of Natural Justice inasmuch as that their request for supply of documents and worksheets on which basis the show cause notice was issued, which were not supplied to them. They were supplied only with few documents like mahazar, statements and bills. Further, all the records were not supplied and hence, they submitted that there is violation of Principles of Natural Justice. In this connecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and of the case. He also made a plea that the investigating officers had forcefully collected Rs. 5 lakh during investigation which was required to nave been refunded to them and not appropriated towards the alleged dues of Rs. 3,79,607/-. He submits that they are not required to pay the duty and they have a very strong case on merits. He submits that the assessee is also eligible for deduction fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with all the documents seized by the investigating agency, therefore, we are of the view that there is a violation of Principles of Natural Justice. Accepting the assessee's plea for remand, we set aside the impugned order and remand the case to the Original Authority to examine the issue afresh after supplying all the relied upon documents to the appellants. They should be given an opportunity t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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