2014 (4) TMI 714

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....D Rachchh For the Respondent : Shri S K Mall, AR. Per: M V Ravindran: These stay petitions are filed for the waiver of the pre-deposit of the amount of duty liability confirmed along with interest on the main appellant M/s. Somnath Auto Garage as a duty on the clandestinely removed chhakdo rickshwas, penalty thereof and also penalty on the partner of the main appellant. 2. We heard bot....

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....to a worksheet, in the show cause notice, it is imperative that the lower authorities supply the copies of the said details which have been reduced to a format detailing the demand. It is also his submission that the statement recorded of the partner wherein there is an admission was retracted at the time of reply to the show cause notice in a way stating that the statements were taken on coercion....

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.... which, the lower authorities have issued a show cause notice i.e. annexure-A. On perusal of the said annexure-A, we find that the annexure gives only details of the rickshwas which were registered with the RTO. RTO authorities have given details as regards the documents which were supplied for registration of such vehicles, we find prima facie force in the contentions raised by the ld. counsel th....

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.... the documents on which the reliance has been placed to prepare statement/excel sheet wherein the demand has been worked out (in Annexure-A to SCN). To that extent, we agree with the ld. counsel that there is a violation of principles of natural justice and we also note that this point was not raised by any of the appellants who appeared before us in other earlier matters; in order to ensure that ....