TaxTMI 
TaxTMI 
2013 (3) TMI 319
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....dent. ORDER Shri Agarwal, learned Authorised Representative, for the assessees submits that although investigation in this case was done on 17-12-2004, despite repeated prayers to provide copies of documents seized from the appellants nothing was supplied to them. He draws attention to Para 2.8 of adjudication order to submit that summary of statement recorded from Shri Ravi Pachriwal, Director,....
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....cause the department failed to provide the material used against the appellant, they were deprived of the course of natural justice to lead their defence. This may also be appreciated that investigation took three years to issue show cause notice and such a negligent approach of the department had not been tolerated by Apex Court while deciding the case of Orissa Bridge & Construction Corpn. Ltd. ....
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....nd that the appellants' plea of blank challans does not survive in view of the material produced before the appellate authority which was dealt with by the authority in Page 11 of the appellate order. 5. This is second case, I have been seeing after the case I had dealt with in the case of CCE, Kolkata-II v. Giriraj Industries (supra) which was affirmed by the Hon'ble High Court of Calcutta where....