2009 (11) TMI 697

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....SDR, for the Respondent. ORDER This is a case of clandestine removal of anti-static conning oil. This is a second round of litigation. When the matter came before this Tribunal earlier, the matter was remanded to original adjudicating authority vide Order No. A/1354-1355/WZB/2005/C-II/EB, dated 24-10-05 with the following observations : "As such, we are of the view that there has been gro....

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.... not available and have been lost. The lower authority confirmed the demand on the basis of Panchnama and statements of partner and statement of Shri Hemant Kumar, authorized signatory of one of the consignees. Learned advocate cited several decisions in support of his contention that the department is bound to supply relied upon documents. He requested that, in this case since the documents have ....

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....sion of the partner and receiver, are to be treated as sufficient and therefore the lower authorities are justified in passing the order. He submits that stay may be granted but the matter may be heard in detail later. 5. We have considered the submissions made by both sides. Lower authorities have indicated that documents are not available. Confirming demand on the ground of clandestine remova....

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....er opportunity to search records and supply documents. Further, in the earlier rounds of litigation, there was no specific direction by the Tribunal that relied upon documents should be provided before adjudication. In view of the above discussion, we allow the stay petition unconditionally, set aside the impugned order and remand the matter back to the original adjudicating authority, to decide t....