2009 (12) TMI 796

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.... The grievance of the appellant in this appeal is that despite series of correspondence appearing at pages 46 to 59 of the appeal folder depicting request of the appellant to grant opportunity of defence against materials proposed to be used against the appellant in the adjudication, the authority failed to provide such opportunity giving copies of the documents. Such failure has resulted with den....

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....use in the opinion of department or its officer such defence may prove to be futile. Once a person feels that defence would be founded on number of documents, facts, circumstances and the legal provisions, the department cannot press its foot to crush the legal defences or the documentary defences available to a notice. It is fairly the choice of a notice to raise all defences which are available ....

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....ide the documents as called for by the appellant in their letter dated 2-1-2006. However, for convenience of reference, list of documents required to prepare defence as claimed by the appellant in that letter were as under :- (1) Lotus triplicate notebook (2) One note book (3) Hans writing pad (4) Neelgagan duplicate book (5) RG-1 registers (2001-02, 2002-03) (6) RG-23A Part-II (register 200....