TaxTMI 
TaxTMI 
2004 (6) TMI 423
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.... of facts were recorded by the adjudicating authority without properly assessing the documentary evidence in the case. The present application has given a brief account of the evidentiary materials gathered by the department. It has listed out 98 documents mentioned in the Annexure thereto. It is stated that all these documents had figured in Annexure IV to the relevant show cause notice. Ld. DR submits that all these documents were relied upon in the show cause notice as indicated by Annexures I to III to the notice and that, explicitly or implicitly, the relevant contents of the documents were considered by the adjudicating authority. It is further pointed out that all these documents in original were inspected by the appellants as permit....
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....& Industries Ltd. v. CC - 1993 (68) E.L.T. 779 (T) (5) CC v. XLO Machine Tools Ltd. - 1996 (86) E.L.T. 375 (T) (6) State of UP v. Manbodhanlal Srivastava - AIR 1957 SC 912 Yet an another plea made by the Counsel is that it may not be proper for the Respondent in the appeal to make an application of this kind, particularly at this late stage of the appellate proceedings. 3.  We have given careful consideration to the submissions. We have also perused the annexures to the show cause notice. The notice states the gist of allegations against the notices, and Annexures I to III thereto give the factual details of the allegations. Annexure IV is a list of....
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....documents in question. It may be true that the Commissioner's order does not make specific mention of these documents. What is to be ascertained is whether the Commissioner's assessment of evidence in this case is relatable to the contents of these documents. This must be our endeavour at the time of final disposal of the appeal. We are of the view that these documents will be useful for a fair and just decision in this case. This apart, these documents are bound to be handy for the appellants themselves inasmuch as they are keen to show that the impugned order has not directly or indirectly relied upon what is contained in these documents. 4. An objection was raised by ld. Counsel that these documents were produced from the Responden....