2016 (12) TMI 225

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....ant has also file an application for early hearing of the appeal on the ground that after rejecting the request of inspection of electronic devices, the adjudicating authority has fixed the matter for early hearing on 9.12.2016 which will adversely effect the interest of the appellant. Therefore, the appeal may be taken up on priority basis. 3. Heard the learned Counsel for the appellant. Considering the fact that final hearing of the matter has been fixed by the adjudicating authority on 9.12.2016. Therefore it is a fit case to grant early hearing of the appeal. Accordingly, the early hearing of appeal is granted and appeal itself is taken up today for hearing. 4. The brief facts of the case are that the appellant vide his letter dat....

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....ited in the interest of justice and for making the comprehensive reply to show cause notice. 5. The said request of the appellant was turned down by the adjudicating authority observing as under: 2. The matter has been examined by the adjudicating authority. It is observed that under the panchnama dated 3.4.2014 drawn at secret office of M/ss. Bana Strip and Tubes Ltd. function at Flat No. 1, First floor, Shanti Apartment, Rambagan Gourangadanda Annexe building, Raniganj, print outs of data of sale register with narration, purchase register, cash ledger and ledger of Kolkata offie maintained under ABCD in HP Pen drive and also sale and purchase register of data under M/s. Baba Strip & Tubes Ltd. in light blue coloured Sandisk pe....

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....of taking printouts had been recorded in panchnama dated 05.05.2014. 5. In view of the above, the Adjudicating authority have reached the conclusion that there was no contradiction with respect to period mentioned in RUD-69 & RUD-70 as stated in your letter. Therefore, the request made by you has not been found to be tenable by the Adjudicating authority and the undersigned has been directed to convey the same to you. 6. Aggrieved from the said order, appellant is before us. 7. Heard the parties, considered the submissions made by both the sides. 8. The appellant has sought examination / comparison of data supplied which is contained in ACER brand laptop and relied upon in the show cause notice in the presence of computer ....