2018 (8) TMI 545

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....Shri k.J. Kinariwala (AR) ORDER Per: Raju These appeals have been filed by the M/s Radha Krishna Synthetics Pvt. Ltd and Shri S.S. Saboo Director of the said firm. 2. Ld. Counsel for the appellant pointed out that they are engaged in manufacture and clearance of Yarns. A search was conducted in the factory and shop of the appellant, in the search of the factory nothing incrimination was reco....

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....s of which the entire case has been made, was not supplied to them. He further pointed out that the earlier matter was remanded by Commissioner (Appeals) with said instruction to supply the said relied upon document, namely, diary. He further pointed out that despite the order of Tribunal the said diary was not given and the Order in Original and Order in Appeal both upheld the demand and imposed ....

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....Saboo recorded on 28/29.10.1997. We find that the said diary has not been providing to the appellant and the statement of Shri S.S. Saboo was retracted on the very next day. Hon'ble Apex Court in the case of Tribhuvandas Bhimji Zaveri (supra) has in the said order observed as follows: 10. The appellants, by their letter dated 9-1-1985, had requested the authorities to furnish the certified copy o....

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....ure to supply this important piece of information to the appellants has prejudiced the appellants and to that extant, we agree with Mr. Diwan that the principle of natural justice would stand violated. 6. Hon'ble High Court of Gujarat in case of Chandan Steel Limited 2004 (238) ELT 716 (Guj.) has also observed follows: "6. It is in this context that the finding of the Tribunal has to be appreci....