2010 (7) TMI 856

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....se penalty, has been dismissed while the appeal filed by the assessee against the order of the adjudicating authority confirming the demand has been allowed. The net result of the impugned order is that the proceedings which were sought to be initiated against the respondents on allegation of clandestine removal of the goods with the intention to evade duty has been quashed. 3. The adjudicating authority vide its order dated 3-6-2004 confirmed the demand of duty to the tune of Rs. 12,00,481/- against the respondents herein along with interest thereon, besides imposing penalty on the dealers. The proceedings in that regard proceeded ex parte. The said order was sought to be challenged by the assessee-respondent herein mainly on the ground t....

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....d 17-12-2004. Yet the Department failed to furnish the copies of documents to the respondents. In those circumstances, no fault can be found with the order of the Commissioner (Appeals) quashing the proceedings. 6. Learned DR further submitted that there was no sufficient time granted to furnish the copies of documents. The letter was issued on 17-12-2004 and impugned order was passed on 30-12-2004. 7. The undisputed facts are that though the show cause notice was issued to the respondents, the relied upon documents were not furnished to the respondents along with the show cause notice. It is also undisputed fact that pursuant to the service of show cause notice, the respondents demanded the copies of those documents. Though it is the cas....