2006 (1) TMI 51

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....lant-revenue has proposed the following two questions : (a) Whether despite giving ample opportunities to the respondents by granting personal hearings on 18.01.2001, 23.01.2001, 10.09.2001, 17.09.2001, 29.10.2001 and 30.10.2001 which they chose not to attend and despite giving them opportunity to inspect the relied upon documents, they did not carry out the inspection and kept on insisting to ....

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.... 2.  Heard Ms.Avani S. Mehta, learned Addl. Central Government Standing Counsel. It is submitted that an adequate opportunity of hearing was granted to the respondent- assessee and that the assessee was also permitted inspection of various documents but the assessee did not choose to avail of the said opportunity. Hence, impugned order of Tribunal dated 21/7/2004 gives rise to the proposed qu....

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....s. The Tribunal has taken cognizance of the fact that the assessee had written 11 such letters demanding the documents, but record reveals that the said documents were not made available to the assessee. It is in backdrop of such facts that the Tribunal had found that at no stage of the proceedings the assessee was given enough opportunity to meet with the show cause notice and to the contrary, th....