2014 (4) TMI 1032

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.... Appeal, filed by the Union of India, is against the order dated 4th May 2005 passed in Appeal Nos. E/876, 877/03, E/271/2004 by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore (for short 'CESTAT'). 2. The CESTAT did not consider merits of the case and disposed it of on technical grounds. The relevant observations in the concluding paragraph of the o....

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....ocuments are relied on, the Department should take utmost care to preserve them and furnish copy of the documents to the party. Non-furnishing of relied on documents is clearly a violation of denial of principles of Natural Justice. The de novo order also suffers from the vice of denial of principles of 'Natural Justice' as the original order. Under these circumstances, without going into ....

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....the CESTAT ought to have considered and examined while dealing with the appeal. 5. On the other hand Mr. M.S. Nagaraja, learned counsel appearing for the respondent-assessee submitted that the documents which were referred to and relied upon by the Adjudicating authority in the show cause notice were not only not furnished to the respondent, but they were having bearing on merits of the case. He ....

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.... (a) The order dated 4th May 2005 passed by the CESTAT impugned in the present appeal is set aside and the Appeal Nos. E/876, 877/2003 and E/271/2004 are restored to file. (b) The CESTAT shall consider the appeals on merits in accordance with law as expeditiously as possible, preferably within a period of six months from the date of receipt of this order. (c) The CESTAT while considering the mer....