2012 (11) TMI 146

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.... Satapathy   Heard both sides.   2. Shri S. Venkatachalam, Ld. Advocate appearing for all the five appeals states that these cases were handled by a excise consultant earlier and he has been engaged to defend these cases at a later stage. He finds that the most relied upon documents listed in the Annexure to the Show Cause Notice other than the statements were not given to the appellan....

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....egarding enclosure of the relied upon documents.   4. We have considered the submission from both sides as well as perused the case records. No doubt, that the show cause notice records that legible copies of the relied upon documents enclosed herewith. However, in the next breath, the show cause notice states that if the noticee desires to take copies of the said relied upon documents, they....