1986 (9) TMI 286

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....er, the learned counsel for the appellant urged a preliminary legal point against the legal sustainability of the impugned order. It was urged that the seizure in the present case was effected on 26-8-1985 and on 31-8-1985 itself the appellant sent a representation to the Collector with a copy to the Assistant Collector of Customs & Central Excise, Tuticorin requesting for copy of mahazar and the appellant's statement. Since this representation was not responded to by the department and copy of the mahazar and statement of the appellant were not furnished to the appellant, the appellant sent a reminder on 25-11-1985 to the Collector with a copy to the Assistant Collector of Customs & Central Excise, Tuticorin having jurisdiction and on this....

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....early reveals that inspite of specific request by the appellant by communication dated 31-8-1985 and a reminder dated 25-11-1985 requesting for copy of the mahazar and statement of the appellant they were not furnished to the appellant. It is fundamental and an elementary principle of natural justice that the department should make available copies of the documents as far as practicable to the party against whom the said documents are sought to be used or relied upon. Inspite of the fact that the appellant specifically asked for the copies of the mahazar and his statement by his letter dated 31-8-1985 and reminder dated 25-11-1985 they were not furnished to him. Curiously enough the show cause notice dated 7-2-1986 clearly states that relia....