2009 (6) TMI 855

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....ciples of natural justice. The brief facts of the case are that the appellant' factory, which is a 100% EOU, was raided by the officers on 28-6-03, and various investigations were conducted and statements were recorded and a show cause notice was issued to them on 28-2-05 for the period March, 2003 to June, 2003, alleging diversion of duty free procured imported raw material in the domestic market. This show cause notice is not the subject matter of dispute before us. 2. Subsequently another show cause notice dt. 28-10-07 was issued on the same allegations covering the period July, 2001 to February, 2003. The demands raised by way of show cause, notice was as detailed in Annexures C-l, B-2, B-3 & B-4. It is also seen from the annexu....

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....ct were already supplied to them in the earlier Show Cause Notice F.No. DRI/SRU/INV-09/2003, dated 28-2-05) can only be viewed as dilatory tactics, adopted by the unit and his learned Counsel. In view of the above, since sufficient opportunities/time has already been given in the matter, no further opportunities of PH can be granted. Therefore, the case is being decided on the basis of available records/written/oral submissions." 3. As is clear from the above that the documents relied upon in the present show cause notice were not supplied to the appellant on the ground that the requests for same were made after a period of about 9½ months from the date of service of Show Cause Notice. Commissioner has further observed that s....

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....request for supply of documents and also filed reply on the basis of whatever documents were available with them. The decision of the adjudicating authority not to supply the documents was never communicated to the appellant before passing of the impugned order and the said decision has been made a part of the impugned order for the first time. Even if it is presumed that some of the documents were attached with the earlier show cause notice and as such were available with the assessee, the assessee was within its right to ask for the same document, when a fresh show cause notice is issued to them. In any case, various annexures showing details of duty alleged to have been evaded during the period July, 2001 to February, 2003, cannot be sai....