9911796707
TMI Blog2008 (7) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice dated 13-9-2002 was issued to the applicants inter alia proposing demand of duty of Rs. 56,36,513/- from M/s. Elite Cables Industries, proposing demand of duty of Rs. 16,67,526/- from M/s. Dinesh Industries, proposing penalties on various persons. Along with the show cause notice, documents as per the annexure (listed as A to O) were enclosed. Listed documents also included duty calculation chart relating to M/s. Elite Cables Industries and duty calculation chart relating to M/s. Dinesh Industries. (b) On behalf of the appellant a letter dated 11-10-2002 by M/s. Bhasin Sethi and Associates was issued seeking supply of copies of certain documents also listed as A to O. (c) To the said letter a communication dated 8-11-2002 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Now, an affidavit dated 8-9-2004 of Dinesh Ahuja is filed in support of the above submission. 5.1 When the appeal came up for hearing on 23-7-2008, the learned advocate was directed to identify the documents which have not been supplied. He drew our attention list of various documents mentioned in their letter dated 11-10-2002 which have not been supplied. 5.2 Learned DR submitted that the very same documents which were claimed to have been not received by them were mostly the documents enclosed to the show cause notice. He brought to our notice that the appellants themselves have enclosed them as relied upon documents along with appeal memorandum. Thereupon the learned advocate was asked to submit what documents or what further documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed on which duty calculation charts have been prepared. With this in view, we set aside the order of the original authority and remand the matter for fresh consideration by him. 6.2 As the dispute relates 1999-2002, we would like to remand the matter with the following directions so that the dispute decided with out further delay:- (a) The original authority shall fix a date and the time so that the appellants their authorised representatives can first peruse the seized records with the department and indicate the documents for which copies were required. (b) If any of the relied records are bulky registers, not capable of easily being photocopied, then the appellants/authorised representative shall be given reasonable opportunity to in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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