2018 (9) TMI 1130

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....d along with interest was confirmed and penalty of equivalent amount was imposed. The appellant went in appeal. Their appeal was rejected. Aggrieved from the same, the appellant have filed this appeal. 2. Ld. Advocate for the appellant submits that the appellant were not provided the copies of statements of Shri Sachin Agarvanshi, Shri Inder Mohan Gupta and Shri Raj Kumar which relied upon in the show cause notice. The contention is that they had written to the adjudicating authority asking him to provide the statements of Shri Sachin Agarvanshi, Shri Inder Mohan Gupta and Shri Raj Kumar. When the hearing of the matter was fixed on 25.5.2010, they again reminded the adjudicating authority that they did not receive the relied upon documents....

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....g authority. 4. Heard both sides and perused the record. 5. It is undisputed that appellant were issued show cause notice (SCN) dt.11.1.2009, which does not mention relied upon documents. I find that there is mention of Annexure 1 in para 4 of SCN. Para 4 summarises the statement of Shri Sachin. However, Annexure 1 is a chart giving the details of number of invoices along with Central Excise duty. It is thus clear that no statements were supplied with SCN. From the correspondence which have been produced before the bench and which has not been disputed by the Ld.AR, it is evident that on 27.11.2009, the appellant asked for the copy of statements dt.5.4.2007 and dt.11.5.2006 of Shri Sachin Agarvanshi, copy of statement dt.10.4.2007 of Shri....