2016 (3) TMI 1168

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.... None, for the Appellant. Shri S. Nanthuk, DR, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Appeals have been filed against orders-in-appeal which upheld the order-in-original Nos. 134-135 issued in respect of 3 SCNs listed below - Sl. Show Cause Notice No. and Date Amount of Duty Demanded Period 01 BEC/SCN/SEC-C/R-III/93/576, dated 28-7-93 245....

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.... Chain System 350840/- 8474.00 15% 8431.00 25% 02 22/29-4-93 Main Grinder & Frame 475015/- 8474.00 10% 8431.00 25% 03 23/30-4-93 -do- 369522/- 8474.00 10% 8431.00 25% 04 24/30-4-93 -do- 337365/- 8474.00 10% 8431.00 25% 05 28/31-5-93 Guard for Gearing 166000/- 8474.00 10% 8431.00 20% 06....

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.... 8431.00 25% 14 133/21-9-95 High Frequency inter Locking System (Design & engineering charges) 450000/- 8503.00 10% 8537.00 20% 3. When the case was called today, there was no representation on behalf of the appellant. We find that even on the earlier occasion on 30-11-2015 there was no representation but at that time a letter was received from the appellant seek....

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....ny technical write up in support of its contention regarding classification. The Supreme Court in the case of S.P. Chengalvaraya Naidu (Dead) v. V. Jagannath (Dead) by Lrs. & Ors. reported in 1993 (4) SCALE 51 have held that - "...... A litigant, who approaches the court, is bound to produce all the documents executed by him which are relevant to the litigation. If he withholds a vital document....