TaxTMI 
TaxTMI 
1992 (11) TMI 177
X X X X Extracts X X X X
X X X X Extracts X X X X
.... was searched on 27th October, 1983 and several records were seized. On the basis of the seized records the department had issued 3 show cause notices alleging evasion of duty on account of suppression of the real assessable value of the goods through recovery of extra amount over and above the prices declared in the price list by way of debit note purposely to cover service charges rendered by the appellants. Shri Madhav Rao stated that the appellants were denied the inspection of the relevant record on the basis of which the charges had been framed in the show cause notice. He drew the attention of the Bench to the final order No. 341/92-A dated 10th June, 1992 passed by the Tribunal in respect of two other identical proceedings initiated....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nue of inspection, extension of five months time for submission of reply. 3. 4-4-88 12(ii) Appellants letter to the Collector, New Delhi. Repuest for supply of copies of certain specific & relied upon documents & also for return of non-relied upon records/documents. 4. 11-4-88 12(iii) Letter from Assistant Collector A & R. Granting five days time for inspection of records and extension of 10 days time for filing reply and showing inability to return the documents. 5. 18-4-88 12(iv) Appellant's reply to Assistant Collector A & R's letter dt. 11-4-88 Due to late receipt of letter request for refixation the dateof inspection in third week of May 88. 6. 28-4-88 12(v) Letter from Collecto....
X X X X Extracts X X X X
X X X X Extracts X X X X
....llant's letter to Superintendent A.E. Intimation of deputing three representatives for inspection of records mentioned in Appellant's letter dt. 14-5-88. 13. 13-9-88 12(xii) Appellant's letter to Superintendent A.E. Supplying copy of A.C. A & R letter dt. 26-8-88 and list of records mentioned in Appellant's letter dt. 14-5-88 for want of which the inspection could not be carried on 12-9-88 by the persons deputed for the job. 14. 27-9-88 Letter from A.C., A&R For completion of inspection and for taking photo-copies. Also for submission of reply to show cause notice. Though the appellants repeatedly approached for inspection yet the officials were not available having gone on leave or for raids. No insp....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hin one month. He added that in those cases the Tribunal had directed the Collector, Central Excise having jurisdiction to supply all the copies of the documents relied upon in the show cause notice within one month from the date of the Tribunal's order and to readjudicate the matter within 6 months. He pleaded that the present matter which was identical and which arose out of the same investigations may also be remanded, since as brought out in the chart listing out the events, the appellants had been desired the opportunity to put forth their defence after inspection of the relevant records. 2. On behalf of the Revenue the learned SDR Mrs. C.G. Lal relied upon the order-in-original and stated that sufficient opportunity was given to in....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... matter to the Collector of Central Excise having jurisdiction with the direction that after receipt of the order within one month he should supply all the copies of documents relied upon in the show cause notice in view of the observations of the Supreme Court in the case of Sanghi Textile Processors (P) Ltd. v. CCE, Hyderabad, and from the receipt of the documents the appellants will furnish a reply to the show cause notice and within one month from the receipt of reply to the show cause notice the Collector shall issue notices of hearing to the appellants, and he shall pass an order within 4 months. We further order that the Collector shall readjudicate the matter within a total period of 6 months from the date of receipt of this order. ....