TaxTMI 
TaxTMI 
2014 (9) TMI 810
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....the matters are being disposed of by a common order as they arise out of the same impugned order passed by the Commissioner. The Adjudicating Authority vide his impugned order has adjudicated three different show cause notices, resulting in confirmation of demand of Rs. 40.67 crores against M/s R.K. Cigarettes P. Ltd. and Rs. 8.28 crores and Rs. 7.97 crores approximately. In addition there are confiscations with options to redeem on payment of redemption fine and imposition of penalties etc. on all the applicants. 2. The learned Counsel appearing for the applicants had made out a strong case for violation of principles of natural justice. Making his arguments, he submits that the case initiated with the search of main appellants unit i.....
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....as intimated vide their letter of even C. No. dated 29/10/04 that they may depute a person with proper authorization to take those documents which were not relied upon. The said letter has been received back to postal authorities with a remark that 'Refused to take'. In further communication the DGCEI vide their letter dated 18/03/05 addressed to the Managing Director of M/s RKCL with a copy to this office has forwarded a list of non RUDs which were returned to the authorize representative to the party on 18/03/05. For rest of the non RUDs the DGCEI, has further asked the RKCL vide their letter dated 08/09/05 to collect the same from the Directorate. From the above it is abundantly clear that the DGCEI has taken all measures to handover the....
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.... Commissioner has observed that 'some parties' requested for relied upon documents which were given to them as per the acknowledgements. This finding of fact is being strongly assailed by the learned advocate, by submitting that the main appellant against whom the demand has been confirmed is M/s R.K. Cigarettes P. Ltd. and there is no finding by the Commissioner that such relied upon documents were supplied to M/s R.K. Cigarettes P. Ltd. against receipted acknowledgements. The use of the expression 'some parties' shows that these documents might have been provided to the individuals involved in the matter. Learned advocate makes a statement that the main appellant M/s R.K. Cigarettes P. Ltd. has not received any relied upon documents and n....
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....e appellants have made requests for the supply of relied upon documents. Though the Commissioner in para 6.9 refers the supply of the documents, but it is not clear as to whether the same was supplied to the main assessee M/s R.K. Cigarettes P. Ltd. or not. The statement made by the learned advocate, at bar, is to the effect that there are no acknowledgements given by them, evidencing any receipt of relied upon documents. This fact is required to be verified and if the acknowledgement receipts referred to by the Commissioner in his order are not by M/s R.K. Cigarettes P. Ltd., they have to be provided the relied upon documents. This issue can be sorted out by the Commissioner in as much as the same relates to verification of the factual pos....