2006 (8) TMI 341

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....Respondent. [Order per : C.N.B. Nair, Member (T)]. -  Heard both sides and perused record. 2. The grievance of the appellant is that the adjudicating proceedings took place ex parte, inasmuch as the copies of the relied upon documents were not given to the appellant and in the absence of those documents, the appellant was not in a position to understand Revenue's case and the evidence....