TMI Blog2008 (6) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant and counsel appearing for the respondent. Pursuant to information that respondent was engaged in clandestine removal of goods without payment of duty, the department conducted search in the business premises of two units of the respondent and in the residence of the proprietrix. Documents pertaining to business transactions were seized. Evidence was also collected from the Bank which sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Tribunal has not considered any evidence relied on by the department like the statements recorded from the employees, admission made by the proprietrix at the time of search and the evidence collected from the Bank pertaining to business transactions. When prima facie evidence is established by the department, particularly with reference to banking transactions, it is for the respondent-asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... satisfied with the order of the Tribunal which was issued without reference to the materials gathered by the department and based on which adjudication was made, we set aside the order of the Tribunal with direction to the Tribunal to rehear the matter after calling for the search records and after considering the evidence relied on by the adjudicating officer. The Tribunal is directed to issue fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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