2007 (12) TMI 343

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....kata-IV raising a duty-demand of Rs. 3,03,54,200.00 (Rupees three crores three lakh fifty-four thousand and two hundred) and equal amount of penalty followed by interest has been imposed on the Appellant. Also a Stay Petition was filed praying for stay of realisation of the demand. 2. Learned Senior Counsel, Shri R.N. Das appearing for the Appellant submitted that even though search was conducted on 1-9-2001 and the Show-cause Notice was issued on 27-7-2004, i.e. after three years of the search, the adjudication was done nearly three years after issue of the Show-cause Notice. In the whole period of six years, the cry of the Appellant was to follow natural justice supplying the relevant documents relied upon by the Revenue for issua....

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.... deprived of the basic documents which may be relied upon for a defence, not being supplied, the Appellant was prevented to appear for the hearing and even to reply to the Show-cause Notice. Reply to the Show-cause Notice being a very vital source of defence during adjudication, and the Appellant having been denied to make a reply, the impugned Order is unsustainable. Learned Sr. Counsel submitted that in view of the legal infirmity arising out of incurable defect and violation of natural justice, the demand raised should not be realised during pendency of Appeal. He, therefore, prayed for remand of the matter for grant of full and fair opportunity to the Appellant in regard to just and reasonable adjudication of the matter on the face of l....

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....ral justice goes to the root of the matter and is incurable at the appellate stage, unless the Appellant deliberately fails to co-operate for the adjudication. In that circumstance, the remand of the matter becomes uncalled for. However, in the present case, we notice that the seized documents which are proposed to be used against the Appellant should be brought to light and copies thereof, should be supplied to the Appellant for appropriate defence plea. There is no doubt that merely six years have elapsed after the search was conducted. But the matter calls for remitting back to learned Adjudicating Authority in view of the allegations and counter-allegations of the parties at para 4.2 of the Order of Adjudication in respect of opportunit....