2022 (7) TMI 930

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.... Heard Shri E. Ramesh, Learned Advocate for the appellant and Shri R. Rajaraman, Learned Representative for the Revenue. 2. The Learned Advocate for the appellant would submit, at the outset, that the appellant was unable to file all the shipping bills before the Adjudicating Authority as the same were not traceable. He would submit that the appellant is now confident to trace all the documents ....

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.... furnish all the relevant documents, the duty has been demanded. Hence, in all fitness of things, the matter is required to be remitted back to the file of the Adjudicating Authority, as pleaded by the Learned Advocate for the appellant, however, with a condition that the appellant shall not take unnecessary adjournments and shall co-operate by filing all the relevant documents as and when called ....