Customs, Excise and Gold Tribunal - Mumbai
C.C. Ex., Mumbai-Ii vs M/S Arje Metal Industries And Shripad K. ... on 6 September, 2001
ORDER
1. This is an appeal from Revenue. The officers on a search noticed shortages in the raw material and finished goods. The shortages was explained and reconciled in particular manner by the assessee. The Commissioner accepted that explanation and dropped the demand. Hence the appeal.
2. On hearing Shri Bodade, departmental representative on the appeal, I find myself unable to proceed with the case in the absence of several documents, namely, show cause notice, the reply filed to the show cause notice including the defence put forth by the assessee which was accepted by the Commissioner. Whether the defence was valid and whether the Commissioner was correct in accepting it are questions that could be answered only after perusal of the documents. The appeal has been field in a haphazard manner. The department is to file a complete paperbook. After the paperbook is filed, the Commissioner shall request the departmental representative to mention that fact before the Court.On his mentioning the fact of filing of paperbook the date for hearing shall be given.
3. Copy of the record not shall be sent to both sides and also separately to the concerned Commissioner.