2004 (10) TMI 565

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....of the Court was delivered by BILAL NAZKI, J.-While passing an order on August 3, 2004, we had directed the respondent to supply the copies of the material collected from third party and also statement of the third party to the appellant within a period of one week and we had given liberty to the appellant to put forth their defence pertaining to this material. This order was passed in the ligh....

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....Government Pleader for Commercial Taxes has submitted that the records are not available with the department and they are not in a position to produce those records or supply the records to the appellant. They have their own explanation to offer for not being able to produce the record and the explanation is that the record was misplaced in shifting of the offices. Whatever the reasons, the fact r....