2008 (6) TMI 174

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.... following levies: (i) Central Excise duty amounting to Rs. 11,80,685/- on the allegation of non-inclusion of packing charges in assessable value under Section 11A(2) of Central Excise Act, 1944 against M/s. Sri Vasavi Industries (Ferro Alloy Division); (ii) Central Excise duty amounting to Rs. 48,25,374/- under Section 11A(2) of Central Excise Act, 1944 against M/s. Sri Vasavi industries (Ferro Alloy Division), WBIIDC Industrial Growth Centre, P. O. Dwarika, Dist.-Bankura, Pin-722122 (W.B.); (iii) Central Excise duty amounting to Rs. 4,80,021/- under Section 11A(2) of Central Excise Act, 1944 against M/s. Sri Vasavi Industries (Ferro Alloy Division), WBIIDC Industrial Growth Centre, P. O. Dwarika, Dist.-Bankura, Pin-722122 (W.B.);....

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....inst the Appellant. Several prayers were made by Appellants for such documents. But the Authorities have paid deaf ear. The Appellant being entitled to right of defence, denial of copies of relevant documents is denial of justice. For no supply of copies of relevant documents, Appellants were prevented to lead proper defence. 2.2 Ld. Consultant submitted that in view of the legal infirmity arising out of incurable defect and violation of natural justice, the order of adjudication is unsustainable. He, therefore, prayed for remand of the matter for a fair trial and readjudication of the matter in accordance with law. 3. Learned Advocate, Shri K.K. Biswas, appearing for the Revenue sup ported the Order of learned Adjudicating Authority ....

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....ons, the Department cannot press its foot to cross the legal defence or the documentary evidences available to the aggrieved. It is fully the choice of the aggrieved to raise all defences, which are available to him under the law and learned Authority of the Department would only consider the defences and reject the same, if the same are not in accordance with law or are based on mis-construction of the factual aspect or mis-conception of law. When the documents are possessed by Department, which are essential for raising a defence plea, the aggrieved should not be deprived of copies of those documents to meet the end of justice. 4.3 It may be stated that a defence whether is genuine or misconceived and whether is false or truthful, cann....