TaxTMI 
TaxTMI 
2016 (3) TMI 946
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....old certain rejected material in the name of the dealers of the goods. A show-cause notice was issued seeking to demand duty and to impose penalty on the manufacturers and dealers. The matter was adjudicated ex parte and without giving relied upon documents of the appellant. The appellants approached the Tribunal, which remanded the matter to the Commissioner directing him to provide copies of relied upon documents and opportunity of personal hearing. The matter was re-adjudicated by the Commissioner. The appellants are in the appeal against the said order of the Commissioner. 2. The learned Counsel for the appellant argued that the matter has been adjudicated without granting them the personal hearing and without giving them all the relie....
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....by them to parties like M/s Kohli Motor Co. and M/s P.S. Auto Parts Pvt. Ltd. has been excluded wherever possible from their turn over as the latter said companies were dealing exclusively in truck parts" It was asserted that the above note indicates that the documents recovered from the dealers premises do not have any evidence regarding clearance of goods by the appellant and the demand has been raised on presumption. He argued that the adjudication was done ex parte and without giving the necessary documents to them. 3. Learned AR relied on the impugned order. He argued that reasonable access was given to them as is indicated in the Order-in-Original, which reads as follows: - "6. As directed by CEGAT, Mumbai, the copies of the rel....
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....assessee and other noticees wee again granted a personal hearing on 22.12.2004. Expressing their inability to attend the hearing in their letter dated 20.12.2004, the assessee again stated that they could only get certain copies of cash memos, sales invoices etc. from the Commissionerate office, which was not sufficient for them to prepare themselves for the personal hearing and requested for further extension. The assessee and the other noticees were subsequently granted another personal hearing on 31.01.2004. In response to the grant of the personal hearing on this date, the assessee submitted a letter dated 27.1.2005. The assessee again reiterated their request for copies of records. The assessee placed reliance upon the case laws in the....
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.... of all records. Thereafter vide letter dated 16.12.2004, the appellants informed the Commissioner that they had visited the Vikroli office on the said date and searched the entire premises for three full days with their three people but only a handful of documents were received and for the balance documents, they were informed, were lying in the Commissioner's office. They also sought permission to get Xerox copies of records lying in Commissioner's office. Vide their letter dated 20.12.2004, the appellants informed the Commissioner that despite visit their Head Office at Piramal Chamber on 17.12.2004, they could not get copies of most of the documents. On 27.1.2005 in response to letter of personal hearing, the appellants informed the Com....