2011 (6) TMI 684

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Pandey, Advocate, for the Appellant. Shri R.K. Verma, DR, for the Respondent. ORDER Heard the learned Advocate for the appellants and the DR for the respondent. 2. This is an application for production of additional evidence at the appellate stage. By the present application, the appellants are seeking to produce four invoices in support of their defence. It is their contention that t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he appellants submitted that they had no opportunity to file their reply to the show cause notice as the resumed documents were not supplied to the appellants in spite of specific request in that regard under letter dated 5-8-2007 and that the appellants have raised specific ground in that regard in the memo of appeal. It is further contention on behalf of the appellants that in order to establish....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., kindly order for releasing the un-relied upon records/documents. In case, Sales and Purchase bills are not being returned now, kindly provide us copies of the same. We request to treat the matter as most urgent as the reply to the show cause notice is pending". 7. It is pertinent to note that the show cause notice was issued on 16-11-2006, the above letter was written on 5-8-2007, besid....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t the Prop. of M/s. New Vision had been penalized but no appeal has been filed against such order. 9. As rightly pointed out by the DR, the application did not disclose any justification for non-production of the said documents before the adjudicating authority or even before the Commissioner (Appeals). Apparently, the attempt is purely after thought. 10. There is no explanation forthcoming ....