2014 (7) TMI 502

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....ter hearing both the sides duly represented by Mr. K.K. Anand, Ld. Advocate and Ms. Ranjana Jha, Ld. JCDR, we find that the demand stands confirmed against the appellant along with imposition of penalty on the allegations and the findings of clandestine manufacture and removal of sponge iron, their final product. For arriving the said finding, the lower authorities have relied upon various documents recovered from transporters, which are essentially in the nature of rail receipts. As per the said rail receipts, the iron ore stands transported and as per the revenue, received by the said appellant and further utilised in the manufacture of their final product. 3. It is seen that the Show Cause Notice has referred to various annexures, which....

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....round that the detailed charts based upon the said recovered documents were provided to the appellants and on the basis of the same the appellant has already filed a detailed reply. As such, she submits that the contention of the appellant that these documents were necessary for a proper defence cannot be appreciated. 7. We have considered the submissions made by both the sides. We find that admittedly the Show Cause Notice annexed only the detailed chart prepared on the basis of the documents recovered from the third party premises. The said documents were not served upon the appellants in spite of a number of requests made by the appellants for the supply of the same. If the Revenue is relying upon some documents recovered from the premi....