2012 (2) TMI 609

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....ndents to comply with the earlier order dated 29-11-2010 passed by this Court in Special Appeal Defective No. 741 of 2010 [2010 (260) E.L.T. 514 (All.)], and accordingly, supply all the documents relating to the case of the petitioner. The petitioner has further prayed that the respondents be restrained from adjudicating the matter, unless the clear and legible copies of all the relied upon documents are supplied, and the original non-relied upon documents are returned to the petitioner, as directed by the High Court. 3. During the pendency of the writ petition, an Adjudication Order was passed by the Commissioner of Central Excise-1, Meerut on 8-12-2011. The writ petition has been amended challenging the order dated 8-12-2011. 4....

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....tioner filed a Writ Petition No. 898 of 2010 before learned Single Judge. The writ petition was disposed of on 15-6-2010 with directions that it was obligatory on the part of the revenue to return non-relied documents to the assessee. The relied documents or copies thereof were to be furnished to enable the petitioner to plead its case and defend itself. 7. The Commissioner of Central Excise, Meerut-I, Meerut filed a Special Appeal Defective No. 741 of 2010 in which this Court passed an order on 29-11-2010, as follows :- "16. We, therefore, have no hesitation in holding, that there is no requirement in the Act or Rules, nor do the principles of natural justice and fair play require that the witnesses whose statements were re....

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....at the documents have been made available in the form of a C.D., one can read the same. In our opinion, that would amount to sufficient compliance though may not be strict compliance. In case, there are any documents, which are not clear, then in that event, if the respondent applies for those documents, then the Department shall, within 15 days of the receipt of the letter in respect of those copies, make them available to the respondent herein at the Department's cost. 19. Having said so, in our opinion, the impugned order insofar as the cross-examination is concerned, is liable to be set aside. Accordingly, it is set aside. Insofar as providing the documents is concerned, it shall be in terms of what has been stated above. 20.....