2004 (6) TMI 423 - AT - Central Excise

Summary

Issues:
Acceptance of documents as evidence in the appeal.

Analysis:
The appeal challenges an order of the Commissioner, contending that adverse findings were made without proper assessment of documentary evidence. The Respondent seeks acceptance of 98 documents as evidence, stating they were relied upon in the show cause notice and inspected by the appellants. The Respondent argues that these documents are crucial for assessing the decision of the adjudicating authority. The Counsel for the appellants opposes the application, citing that copies were not supplied during adjudication, were not relied upon by the Commissioner, and were produced belatedly. The Counsel refers to various case laws to support the objections, and argues against the timing of the application.

The Tribunal carefully considers the submissions and peruses the show cause notice and related documents. It notes that the records do not support the Counsel's claim of documents not being supplied. The Tribunal finds evidence that the party was allowed to peruse and take copies of relied-upon documents. It rejects the objection regarding non-supply of documents. The Tribunal acknowledges that the Commissioner's order does not explicitly mention the documents but emphasizes the importance of assessing whether the assessment of evidence is linked to these documents for a fair decision. It deems the documents useful for a just decision and for the appellants to counter the reliance on the documents in question.

The Tribunal addresses the objection of belated production of documents, citing Rule 23 of the CESTAT (Procedure) Rules, 1982, which permits parties to apply for additional evidence. It clarifies that the receipt of documents does not equate to their automatic admission as evidence. The Tribunal reviews the case laws cited by the Counsel, noting that a previous application for similar purposes was not in order, leading to the current application with the Bench's approval. Consequently, the objection of belated filing is deemed irrelevant. The Tribunal allows the application, accepting all documents as evidence and schedules the appeal for final hearing.