2009 (1) TMI 631 - AT - Central Excise

Summary

Issues involved: Violation of principles of natural justice due to non-supply of relied upon documents.

Summary:
The Appellate Tribunal CESTAT, CHENNAI heard applications for waiver of pre-deposit of duty and penalties against M/s. Agni Steels Private Limited. The appellants claimed violation of natural justice due to non-supply of relied upon documents. Show Cause Notices were issued, requests for documents were made, and hearings were conducted without providing the necessary documents. The impugned order was passed without supplying the relied upon documents, leading to a violation of natural justice.

The Tribunal found that the impugned order suffered from a violation of natural justice and set it aside. The case was remitted to the jurisdictional Commissioner of Central Excise for a fresh decision after considering the pleas of the assessees and providing them with a reasonable opportunity to be heard in their defense. The appeals were allowed by way of remand, without passing any order on merits.

The appellants requested copies of additional relied upon documents, which were not made available to them. They also sought to raise additional grounds, which would be considered by the Commissioner to whom the case was remitted. The Tribunal emphasized that the remand was for a fresh decision and did not entail any order on merits.