2013 (7) TMI 373

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....n, Anand Nainavati, Vinay Kansara, Advs. For the Respondent : Shri K Sivakumar, AR. Per : Mr. M.V. Ravindran; All these stay petitions are directed against the waiver of the pre-deposit of the amount of duty, interest thereof and penalties imposed by the adjudicating authority. 2. At the outset, ld. senior counsel submits that the issue needs reconsideration by the adjudicating authori....

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....out these documents either before the authorities or before the bench. 3. Ld. Additional Commissioner (A.R.) would submit that the appellant should be put to some condition to hear them before the adjudicating authority, collect the documents and put up a defence against the show cause notice issued to them. 4. On careful consideration of the submissions made by both sides, we find that the ....

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....cates various documents which, in our view, are required by the appellants herein for defending their case before the authorities in adjudication proceedings. In our considered view, in the absence of such documents, they would be handicapped to put up the defence. 6. Without expressing any opinion on the merits of the case, we are of the view that the issue needs to be reconsidered by the adju....