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Avadh Transport Service vs Commissioner Of Customs, Mumbai on 28 January, 2002 cites

M/S. Shivom Ply-N-Wood Pvt. Ltd, Mrs. ... vs Commissioner Of Central Excise & ... on 22 March, 2001

In dealing with a situation where the stakes involved were high and the copies of the documents were not supplied, the Tribunal in the case of Sworn Ply-N-Wood v. CCE [2001 (133) E.L.T. 435] observed that it was incumbent on the part of the department to supply copies of all relied documents considered vital for the assessee's defence and that there was no use in supplying part of the documents relied upon and passing the ex-parte orders.
Customs, Excise and Gold Tribunal - Mumbai Cites 1 - Cited by 50 - Full Document

Methodex Systems Pvt. Ltd. vs Union Of India (Uoi) on 11 September, 1996

14. We have carefully considered the submissions. The date chart filed by the Counsels in each case shows that at no stage, the complete documents relied upon to substantiate the grounds made in the show cause notice were supplied to the assessees. The Counsel appearing for the appellants M/s. JBF also submitted that the request for supply of documents not relied upon was also not granted. He relied upon the judgment of the Madhya Pradesh High Court in the case reported in [2001 (127) E.L.T. 44 (M.P.)] (Methodex Systems Ltd. v. UOI) as to the importance of such documents. Where a show cause notice puts a burden on an assessee, it is necessary that the assessees are given a clear picture and also the chance to rebut the various allegations made in the show cause notice. In order to do this, he must have in his possession all the documents which were relied upon by the department and also those which are not relied upon but which would assist him. He should also, where the documents are voluminous have sufficient opportunity to submit his reply and to present it to the adjudicator. Ideally, all the documents should accompany the show cause notice but where it is not done, the adjudicating authority must make them available to the assessees in time and also give them sufficient opportunity to state their case. From the documents placed before us as also from the arguments made, it is very clear that this was not done.
Madhya Pradesh High Court Cites 16 - Cited by 6 - Full Document

Natraj Textile Processors P. Ltd., ... vs Commissioner Of Customs And Central ... on 18 July, 2001

In the case of Sanghi Textile Processors (P) Ltd. v. CCE [1993 (65) E.L.T. 357 (S.C.)], the Supreme Court was dealing with a situation where a similar grievance was made by the assessee. The Supreme Court accepted that where the documents were voluminous, the department could not reasonably supply copies of each and every document but observed that the department could identify the essential documents and permit the assessees to take copies thereof or to make inspection thereof.
Customs, Excise and Gold Tribunal - Mumbai Cites 2 - Cited by 6 - Full Document
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