2007 (9) TMI 512 - AT - Central Excise

Summary

Issues involved: Violation of principle of natural justice in passing impugned orders based on unreceived documents.

Summary:
The Appellate Tribunal CESTAT, Ahmedabad, comprising Ms. Archana Wadhwa and Shri M. Veeraiyan, JJ., heard the appeal and decided to proceed without the pre-deposit of duty and penalty due to the violation of natural justice in passing the impugned orders. The Revenue's case relied on 16 Kachcha grey challans found at the appellant's factory. The appellant requested copies of these challans to respond adequately, but the adjudicating authority did not provide them, leading to the confirmation of duty and penalty in the impugned order. The Commissioner (Appeals) noted the appellant's argument but found it unnecessary to supply the copies as the appellant had already defended the allegations broadly. However, the Tribunal emphasized that it is the appellant's right to examine the documents relied upon by the Revenue. Therefore, the impugned order was set aside, and the matter was remanded to the original adjudicating authority for a fresh decision, with the directive to supply all relied upon documents to the appellant. The appeals were allowed by way of remand, and the stay petition was disposed of accordingly.