2016 (4) TMI 445

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....ant s factory on 04.03.98 and seized the records for further investigation and it was alleged that the exemption limit of 30 lakhs in a financial year has exceeded. Hence, SCN was issued which culminated in OIO No. 11/2000 dated 31.03.2000, and duty of Rs. 2,41,281/- was confirmed and equal penalty under Section 11AC and Rule 173Q read with Rule 9 (2), 52 A and 226, as it existed them, of CER, 1944 was imposed. On appeal, the Ld. Commissioner (A) upheld the OIO. vide OIA No. 300/2001 (CBE) (GVN) dated 10.12.2001. Aggrieved by the order of the Ld. Commissioner (A), the assessee was in appeal before this Tribunal. The Tribunal vide Final Order No. 1306/2008 dated 18.11.2008, reduced the duty liability to Rs. 2,28,601/-, after extending cum-du....

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....rified the documents seized by the department and that they were only their sales invoices and daily ledger and no purchase invoices were seized. Though the lower authority has sincerely and independently verified the documents seized by the department, the principles of natural justice demand that the appellants should been given access to the seized documents to the satisfaction of the appellants particularly when the said documents are relied upon by the department in show cause notice. 6.3 Further, the lower authority , in para 10 of the impugned order , have observed that the appellants have not even made a claim of MODVAT Credit of duty paid by them eligible to them by way of quantification . But the appellants have , in the ground....