2008 (9) TMI 846

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.... to be supplied by the adjudicating authority. It is also submitted that, certain documents were incompletely supplied inasmuch as there were either missing or illegible pages. The appellants pray for specific direction to the adjudicating authority for supply of all the documents yet to be supplied. In these applications, there is also a prayer for setting aside the proceedings on merits in view of the Supreme Court's judgment in Crane Betel Nut Powder Works v. Commissioner, 2007 (210) E.L.T. 171 (S.C.) and this Tribunal's decision in Rukmani Pakkwell Traders v. Commissioner, 2008 (225) E.L.T. 149 (Tri.-Chennai). It is submitted by the counsel that the power vested with this Tribunal under Rule 41 ibid is wide enough to grant the above pra....

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.... opportunity of obtaining copies of all the relied upon documents [not hitherto supplied] and after returning all the non-relied upon documents to them. In this connection, it is made clear that the appellants shall be allowed to inspect all the documents not hitherto supplied, listed at pages 175 to 164 of the paper book (Volume No. X) filed in Appeal Nos. E/628 & 629/2005, and to obtain copies/extracts of those records in respect of which it might not be feasible for the department to supply copies. Copies of other documents shall be issued to the parties. It goes without saying that a reasonable opportunity of being personally heard also shall be afforded to the appellants. We do expect the adjudicating authority to conduct his proceedin....

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....ver this trend of parties approaching the Bench over and again with prayers of the kind made in the present applications. The valuable time of this Tribunal cannot be occupied for such purposes. When we directed the original authority to supply all relied upon documents to the parties or to allow them to take extracts from such documents, we expected that authority to do so in keeping with the principles of natural justice, not in a casual manner but purposively. We wish, had the adjudicating authority or a subordinate officer deputed by that authority sat with the parties across a table and sorted out the matter, this wastage of time by the appellate Tribunal would have been avoided. Whoever employs dilatory tactics, we frown upon them. 5....