TaxTMI 
TaxTMI 
2011 (1) TMI 750
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...., JJ. REPRESENTED BY : Shri Bharat Raichandani, Advocate, for the Appellant. Shri S.M. Vaidya, JDR, for the Respondent. [Order per : Ashok Jindal, Member (J)]. - Heard both sides. 2. In the earlier round of litigation, this Tribunal passed the following order. "We are of the considered view that the jurisdictional Commissioner of Central Excise should re-adjudicate on mer....
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....nd selected some of the records for taking the xerox copy of the same with a request "for the rest of the documents/records my inspection is over and further inspection of these records may not required". Thereafter, xerox copy was taken by the appellants and made a further request to inspect the records further on 18-2-2002 on the ground that their Consultant Shri. B.N. Rangwani has died on 27-6-....
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....ent on 2-7-2002 and Mr. Patil, Inspector (Prev.) was present during the course of inspection. During the course of inspection, it was found that out of 219 files (relied upon documents), 123 files were not available for inspection. To that effect the appellant further wrote to the Superintendent (Prev.) vide their letter dated 3-7-2002 with a request for further inspection of the remaining 123 fil....
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....the appellants as they have already given an opportunity for inspection. 7. The decision of the Apex Court in the case of Kanwar Natwar Singh is for the documents, which are not relied upon documents in the adjudication proceedings. So the observations made by the Hon'ble Apex Court was in respect of the documents, which are not relied upon documents and the same is not applicable in this ....