UNION OF INDIA Vs. LAMPO COMPUTERS (P) LTD.

JUDGEMENT

(1.) THIS Central Excise Appeal, filed by the Union of India, is against the order dated 4th May 2005 passed in Appeal Nos. E/876 -877/2003, E/271/2004 by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore (for short 'CESTAT') [2005 (192) E.L.T. 698 (Tri. -Bang.)]. The CESTAT did not consider merits of the case and disposed it of on technical grounds. The relevant observations in the concluding paragraph of the order of the CESTAT read thus:

(2.) WE have heard the learned counsel for the parties.

(3.) ON the other hand Mr. M.S. Nagaraja, learned counsel appearing for the respondent -assessee submitted that the documents which were referred to and relied upon by the Adjudicating authority in the show cause notice were not only not furnished to the respondent, but they were having bearing on merits of the case. He submitted that in the absence of those documents respondent -assessee could not and did not contest the matter and defend himself effectively. He further submitted that the documents, which were not furnished despite, the direction issued vide order dated 12 -2 -2002, have been relied upon by the Adjudicating Authority for passing the order confirming the demand and imposing penalty.