D.M Misra, Judicial Member:— None present for the appellants. Heard the Ld. AR for Revenue.
2. These appeals are filed against OIO-31.MP/2008 dated 31/10/2008 passed by the Commissioner of Central Excise, Customs and Service Tax-SURAT-II. During the course of hearing, it is brought to our notice by the Ld. A.R for the Revenue that the relied upon documents mentioned in the annexure to the show cause notice, viz. panchnamas, Statements, which are part of the proceeding before the authorities below, had not been enclosed with the appeal paper book.
3. We are of the view that all these documents are necessary and vital to appreciate the evidences led by both sides to consider the grounds raised in the Appeal assailing the impugned order. Since these documents are not available on record, the appeals are dismissed being non-maintainable with the liberty to the appellants to approach this Tribunal for restoration of the same within reasonable period, as per law, on availability of these documents, which are necessary for disposal of the appeals.
4. Appeals are dismissed.
5. Dictated and pronounced in the Court
Comments