1994 (11) TMI 233
X X X X Extracts X X X X
X X X X Extracts X X X X
.... JDR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. - This is an appeal against the Order-in-Original No. 9/CEX/1988 (V-74)15-20/Adj/88/332), dated 20-9-1988 of the Additional Collector of Central Excise, Pune. 2. For the purpose of disposal of this appeal, elaborate facts are not required to be recorded, since the plea made by the Ld. Advocate before us is only for remandin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....them but they can take the extracts of the said registers within a period of eight days positively before 3-8-1988, failing which their case will be decided ex parte. Thereafter, they wrote a Letter on 8-8-1988 to the Superintendent (Adjudication) again requesting for return of the registers or to provide xerox copies of certain pages of the registers after inspection by them. No reply to this let....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ends that they were permitted to take extracts from the registers. Since these registers are evidences, they cannot be parted with. Within the stipulated date, they have not availed of the opportunity extended. Hence, the case has been decided ex parte. 5. After hearing both the sides, we find that the admitted position is that the case has been decided ex parte without a reply to the show caus....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of natural justice calling for a remand of the case back to the Addl. Collector. Since this is an old case, we direct the Addl. Collector to accord priority in fixing the date of hearing. Before doing that, an intimation may also be sent to the appellants for perusing the records fixing the dates for this purpose. After perusal of the records and taking photo copies, if desired, personal hearing m....
TaxTMI