TaxTMI 
TaxTMI 
2002 (2) TMI 430
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.... drew our attention to Para No. 2 as well as Para No. 7 of the Grounds of Appeal among various pleas which are as follows : - "2. The Learned Commissioner of Central Excise (Appeals) has erred in holding that the transactions between the appellants and M/s. BPL Ltd were on principal to principal basis, inspite of availability of various incriminating internal documents, relied upon by the original authority, which unequivocally revealed existence of mutuality of interest between the appellants and the buyer. The OIA is not legally correct and proper being silent about such relevant documents as listed below : (a) Letters (i) DC:MD:BSU/714 dated 09-04-94 (ii) DC/WM/94 dated 02-12-94 and (iii) DC/BSU/94 dated 05-12-95 which show that t....
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.... the principles of natural justice by relying on fresh documents which were not referred to in the show cause notice and copies were not supplied to them before passing the order. This aspect has not been considered by the first appellate authority. He should have examined the veracity of said documents before passing the order. He has not given any reason for not considering such documents. In view of this discrepancy, she requested that matter may be remanded to the Commissioner (Appeals) to examine the relevant documents and to pass an order accordingly. 4. Shri V. Lakshmikumaran, ld. Counsel appearing for the respondents strongly opposed to remand the matter on the ground that the said documents have been examined by the first app....