Per G.A. Brahma Deva :

After hearing for some time with reference to the stay petition filed by the party, we felt that the matter itself can be disposed of. Accordingly amount required to be deposited is dispensed with for the purpose of hearing the appeal and regular matter was taken up for hearing with the consent of both sides.

2. Shri A.R. Madhav Rao, ld. Advocate submitted that apart from the merits of the case, the order is not a speaking order and in as much as it suffers from denial of principles of natural justice. He said that voluminous documents were seized and even 9 of such documents were relied upon in passing the order without supplying the said related documents. He drew our attention to para 5 of the show cause notice wherein it was mentioned that a scrutiny of the seized records particularly expense headwise ledgers maintained by the ECE at the Head office and the audited accounts for this period of the Lamp Division (as per Balance Sheet of Lamp Division) revealed the following positions in relation to the amounts recovered through the debit notes as per details set out above. He submitted that inspite of specific request made by the party, neither relied documents were supplied nor the seized documents (not relied upon) were returned. He contended that particularly the expense headwise ledger is relevant in this context to give proper reply and the same has not been done. This goes to the root of the matter.

3. We have carefully considered the matter. There is nothing on record to show that seized documents have been returned. It is settled position now that the department should return the documents which were not relied upon in the show cause notice. Whatever documents were relied upon, the department should return them or as in alternative supply the photocopy of the same. It appears in this case the same has not been done. On going through the relevant impugned order, Smt. Dolly Saxena, ld. JCDR appearing for the Revenue has no objection to remand the matter. On going through the facts and circumstances and in view of the submissions made by both sides, we are remanding the matter with the direction to the concerned adjudicating authority to supply the photocopy of the relied upon documents and on receipt of the reply by the party, he may pass an order appropriately after affording the appellants an opportunity of personal hearing. The adjudicating authority is also directed to return the un-relied documents. Thus, this appeal is allowed by way of remand.