“15. Even otherwise, as pointed by the learned senior panel counsel for the second respondent, it is evident that the said letter was in fact supplied to the assessee’s representative on 26.02.2002, in view of the acknowledgment made by one R. Manoharan stating that he received Xerox copies of all relied upon documents (except S.No. 15), mentioned in the show cause notice no. 20 of 2001 and 30 of 2001 from the superintending of Central Excise, HBQ, Madurai. Thus it is contended by the Revenue that the copy of the letter dated 20.01.2001 was already furnished to the assessee and therefore principles of natural justice was not violated. We find force in the said submission not only based on such acknowledgement on 26.02.2002 and also in view of the assessee’s own communication, dated 19.08.2004 addressed to the Commissioner of Central Excise, Tirunelveli, requesting him to once again provide copies of four documents, out of which, one is the said letter, dated 20.01.2001. The said letter reads as follows:-
