TaxTMI 
TaxTMI 
2009 (2) TMI 531
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 2. Two of the appellants, viz. Shree Kailash Textiles Pvt. Ltd. (appellants in appeal No. E/683/08) and Shree Shankar Silk Mills Ltd. (appellants in appeal No. E/684/08), are aggrieved by demands of duty of Rs. 2.37 crores (approx.) and Rs. 5.92 crores (approx.) respectively as also by the penalties imposed on them. All the other appellants are against the penalties imposed on them. After a perusal of the memoranda of appeals and after hearing both sides, we find that the main grievance of the appellants is that natural justice was denied to them by not supplying to them copies of all relied-upon documents. When this grievance was raised before us on an earlier occasion, we directed the aforenamed assessees to file a list of document....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... adjudication of the show-cause notice. Contextually, the learned counsel has drawn our attention to the Hon'ble Supreme Court's judgment in Sanghi Textile Processors (P) Ltd. v. CCE, 1993 (65) E.L.T. 357 (S.C.), wherein, in similar circumstances, Their Lordships laid down a reasonable and pragmatic solution for the difficulty encountered by the assessee on account of the fact that many of the documents relied upon in the relevant show-cause notice were not allowed to be inspected by the adjudicating authority. Their Lordships required the adjudicating authority to sit with the party and their counsel to find out a practical way of identifying essential documents required to be made copies of for supply to the party. We find that the norm p....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., 18, 29 of Annexure C2, Sr. No. 33, 34, 36, 47 of Annexure C3 to the Panchnama dated 5/6th September, 1995. (ii) RG-1 register of Shree Kailash Textiles Pvt. Ltd., (hereinafter referred to as KTL), Bhiwandi seized under Panchnama dated 5/6th September 1995 from its factory premises referred at Sr. No. 17 of Annexure A to the Panchnama dated 5/ 6th September 1995. 2. Sr. No. 2 of Annexure-A (II)to the show cause notice, i.e. : (i) Form IV register of SDPW seized under Panchnama dated 5/6th September 95 from its factory premises. These documents are listed at Sr. No. 50 of Annexure C1, Sr. No. 19, 20, 21, 26, 30 of Annexure C2, Sr. No. 32, 35 of Anne....
X X X X Extracts X X X X
X X X X Extracts X X X X
....100 to 102, 104 to 116 of Annexure C1, Sr. No. 10, 11 of Annexure C2, Sr. No. 7, 15, 16, 17, 20, 21, 37, 40 of Annexure C3 to Panchnama dated 5/6th September, 95 drawn at its factory premises. (ii) Lot register of KTL is listed at Sr. No. 81, 82, 85, 88, 90, 92, 94, 95, 98, 101 to 104, 107 to 110 of Annexure A, to Panchnama drawn at the factory premises of KTL dated 5/6th September, 95. 5. Sr. No. 7 of Annexure-A(II) to the show cause notice, i.e. : (i) Grey challans of SDPW seized under Panchnama drawn at its factory premises dated 5/6th September, 95 and listed at Sr. No. 75, 76, 77 of Annexure C1 and Sr. No. 18, 23, 27 to 30 of Annexure C3 to the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ow cause notice, i.e. PLA register of SDPW seized under Panchnama dated 5/6th September, 95 from its factory premises and listed at Sr. No.9 of Annexure C2 to the Panchnama. 10. Sr. No. 11 of the Annexure-A (II) to show cause notice, i.e. : (i) Classification lists and Price lists of SDPW seized under Panchnama dated 5/6th September, 95 from its factory premises are listed at Sr. No. 32, 46 of Annexure C2 to Panchnama. (ii) Classification lists & Price lists of KTL seized under Panchnama dated 5/6th September, 95 at its factory premises are listed at Sr. No. 9, 11, 44, 49 of Annexure A to the Panchnama. 11. Sr. No. 12 of Annexure-A (II) to ....