2009 (12) TMI 313

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....: Shri B. V. Kumar, Advocate, for the Appellant. Shri V. Raja Ram, JDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This appeal is listed today on remand by the Hon'ble Supreme Court vide their Order No. 2157 of 2009 in S.L,P. (C) No. 24183/2008 [2009 (14) S.T.R. 449 (S.C.)] 2. The issue involved in this case is whether the appellant herein would fall under the category....

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....of the Finance Act, 1994 as amended. However, on perusing the record, we find that material documents, particularly, orders and purchase materials, books or accounts etc., were not placed before the Tribunal/Adjudicating Authority despite being called upon to do so. There is a specific finding to that effect in the High Courts Order impugned herein. In the circumstances, we set aside the ord....

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....nt to such a direction, this matter is listed for disposal to day. Following the direction of the Hon'ble Supreme Court we take up the appeal for disposal. 4. Learned counsel submits that evidence in the form of copies of purchase bills, sales invoice, purchase orders etc., are all placed before the Tribunal hi three volumes. On specific query from the bench whether these evidences were produce....