2005 (5) TMI 203

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.... 2. Shri M. S. Nagaraja & T. Rajeswara Sastry, learned Advocates appeared for the appellants and Shri L. Narasimha Murthy, learned SDR appeared for the Revenue. 3. Based on the investigations and seizure of certain documents, Revenue initiated proceedings against M/s. Lampo Computers Ltd. (hereinafter referred to as 'the appellant' or 'the party') for manufacture and clearance of 243 Nos. of Computer systems valued at Rs. 1,43,98,493/- during the period from 1-11-95 to 31-5-98 without payment of duty and without following the Central Excise procedures. An Order-in-Original No. 11/2000, dated 4-4-2000 was passed confirming the duty demand in respect of the impugned goods. Penalty under Section 11AC and Rule 173Q was imposed in addition to....

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....rs. They never undertake any manufacturing activity. It was urged that M/s. Lampo Computers Pvt. Ltd. would defend themselves very effectively only if the relied on documents are supplied to them. The learned Advocate relied on the following case laws to urge that the impugned order is liable to be set aside in the absence of furnishing copies of relied on documents :- (1)  CCE & Land Customs v. Sanawarmal Purohit & Anr. [1979 (4) E.L.T. J613 (S.C.)] wherein the Hon'ble Supreme Court has held that a Quasi Judicial Authority would be acting contrary to the Rules of natural justice if it acts upon information collected by it which has not been disclosed to the party concerned and in respect of which full opportunity of meeting t....

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....Ribbon Corpn. v. CCE [2004 (165) E.L.T. 186 (T)] [When directions given by the Tribunal for furnishing copies of the relied upon documents have not been complied with by the Revenue, there is violation of the terms of the remand order. The impugned order is set aside and appeal allowed]. (7)  Shivom Ply-N-Wood Pvt Ltd. v. CCE & C., Aurangabad [2001 (133) E.L.T. 435 (T-Mumbai)]. [It is incumbent on the Department to supply copies of all the documents considered vital for its defence by the party. The Tribunal further observed that there is no use supplying only a part of the documents piecemeal and then blaming the party of adopting delaying tactics and in exasperation passing ex parte orders]. (8)&nb....