Collector of Customs Vs. Electronic Industries of India - Court Judgment

Excerpt:
1. in this appeal the revenue has not produced relevant documents like order-in-original and order-in-appeal despite three opportunities having been granted to them. the case had been finally set down today for hearing. the learned dr says that the concerned x commissioner does not respond to his letters. the learned counsel submits that he also does not have any papers and the appeal is required to be rejected for non-production of basic documents. considered. the bench has granted three opportunities to the revenue to file a paper book. the same has not been complied with. the bench can not decide the case in the absence of materials like order-in-appeal/order-in-original/literature/catalogue/bill of entry etc. in that view of the matter, the appeal is rejected under rule 11 of the cegat (procedure) rules.

Judgment:
1. In this appeal the Revenue has not produced relevant documents like order-in-original and order-in-appeal despite three opportunities having been granted to them. The case had been finally set down today for hearing. The learned DR says that the concerned X Commissioner does not respond to his letters. The learned Counsel submits that he also does not have any papers and the appeal is required to be rejected for non-production of basic documents. Considered. The Bench has granted three opportunities to the Revenue to file a paper book. The same has not been complied with. The Bench can not decide the case in the absence of materials like order-in-appeal/order-in-original/literature/catalogue/Bill of Entry etc. In that view of the matter, the appeal is rejected under Rule 11 of the CEGAT (Procedure) Rules.