2012 (11) TMI 442

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....ri Jigar Shah, Shri Nirav Shah, Advocates: for Assessee.   Shri S.K. Mall, A.R.: for the Revenue.   Per: M.V. Ravindran:   When these appeals were called for final disposal, we find that the issue involved in these cases is totally based upon the documents which were recovered during the raid in the premises of main appellant company M/s Shree Rama Multi Tech Ltd. The adjud....

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....gards reliance to be placed on these documents while defending the case before the Tribunal. He submits that in the interest of justice, the matter may be remanded back to the adjudicating authority.   3. Ld. A.R. Shri S.K. Mall would submit that the appellant herein had not taken this plea of non-receipt of relied upon documents when they filed the appeals and when the matter was called f....

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....set of relied upon documents was given to the appellant recently i.e. after the matter has been adjudicated and the matter came up for final disposal before Tribunal. Suffice to say that non-granting of relied upon documents to the main appellant and other appellants would have made their plea and the defence before the adjudicating authority as a weak submission, we are of the considered view tha....

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....etition, the matter would have been remanded back to adjudicating authority at that stage itself. Be that as it may, we find that the justice would be served, if the matter is remanded back to adjudicating authority. We are also of the view that since the issue involved in these cases is of 2005, the adjudicating authority should try to hear and dispose off the matter within six months from the da....