TMI Blog2008 (1) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... d right from the stage of the show cause notice by the revenue were not supplied to the assessee despite repeated written requests. In relation to the alternative contention suffice it to state that no such request appears to have been made in the first instance, before the Tribunal so as to find fault with the Tribunal of not granting an opportunity to the department. In fact it was lack of opportunity in so far as the assessee was concerned and the department cannot seek second innings considering the fact that more than a decade had elapsed from the initiation of proceedings viz. 1997. No substantial question of law arises. Appeal dismissed. - 2 of 2005 - - - Dated:- 21-1-2008 - D.A. Mehta and Z.K. Saiyed, JJ. [Oral per : D. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal has failed to consider that inspection of documents including documents relied upon in the show cause notice, was sufficient compliance of natural justice or not ? (ii) Whether the Appellate Tribunal has erred in law in setting aside the orders passed by the Lower authorities on the ground of non-compliance with principle natural justice, without any consequential directions to remit the matter to the adjudicating authority for afresh decision after compliance with the principles of natural Justice?" 3. The Tribunal has while allowing the appeal of the appellant come to the conclusion that the orders made by the lower authorities have been made without following principles of natural justice and hence, the orders made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation to preventive check having been undertaken on 20-6-1997. Thereafter, the adjudicating authority passed an order on 19-9-2001 imposing duty liability and penalty as recorded in the order without supplying the documents which had categorically been prayed for by the assessee repeatedly. The last of such request being made by way of communication dated 10-1-2001. The said order was challenged by way of First Appeal before the Commissioner (Appeals) who in fact accepted the grievance voiced on behalf of the assessee in the following terms : "However, they had again requested, vide their letter dated 10-1-2001, to provide them the copies of relied upon documents. In my view, the department should have provided the appellants with the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
