2009 (2) TMI 549

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....Y : Shri Mohan Jaykar, Advocate, for the Appellant. Shri S.S. Katiyar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the appeals are being disposed of by a common order as the issue involved is identical. For the sake of reference, the facts of the case of M/s. Friends Trading Company appeal No. E/1494/02 are being adverted to. The appellants were issued the sho....

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....nts. The Dy. Commissioner, while dealing with the appellants' plea to supply them the copies of the clarification issued by the DGFT, observes that investigations to know the persons behind this forgery is still going on and summons were issued to the present appellant. If he would have responded to the summons, he would have come to know the result. Accordingly, without supplying the copies, he p....

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....also produced before the Bench at the time of hearing of the stay petition. As such, he submits that not providing of such clarification by DGFT to the appellant, will not tilt the case in favour of the assessee. 3. We find that the evidence as regards the forged nature of the licence was never supplied to the assessee irrespective of a prayer being made by them. As such, the question here....