K.S.JHAVERI,J. - (1.) By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has confirmed the order passed by the Commissioner (Appeals), Anubhav Sinha, who was Commissioner (the then).
(2.) This Court while admitting the appeal on 30-3-2015, framed following substantial questions of law:- "(1) Whether non-supply of resumed records which are relied upon in SCN and adjudication order constitute violation of principles of natural justice, when not provided in spite of preliminary objections and request letters? (2) Whether onus of proving classification was on the part of appellant when all the resumed and relied upon documents were not supplied to him in spite of repeated requests?"
(3.) Learned counsel for appellant has pointed out that the resumption memo prepared on 20-12-2003 and he contended that when reply was filed a specific contention was raised in the reply to the show cause notice that the documents dated 15-1-2004 were not supplied and those have been considered by the authority in its order; more particularly in para 9.3, reads as under:- "That in the Show Cause Notice list of relied upon documents is said to be enclosed whereas no said list as well as documents have been provided along with the Show Cause Notice, therefore, the list as well as relied upon documents may be provided and 30 days time may be given from the date of supply of documents to submit the final reply.";