2009 (12) TMI 781 - AT - Central Excise

Summary

Issues:
1. Violation of natural justice during adjudication process resulting in unilateral finalization of proceedings.

Detailed Analysis:
The appellant raised a plea of violation of natural justice during the adjudication process, emphasizing that they were deprived of the opportunity to present certain documents and information requested in response to show cause notices. The appellant requested a fair opportunity to reply to the show cause notice and to raise defense before the learned Adjudicating Authority. The counsel for the appellant highlighted the unilateral finalization of the adjudication proceedings within a short span of four months, disregarding the circumstances necessitating a proper opportunity for the appellant to present their case.

The learned DR did not dispute the facts presented regarding the violation of natural justice as outlined in paragraph 15 of the original order. However, the DR opposed the remand of the matter to the lower authority for fresh adjudication.

Upon careful examination of the plea regarding the violation of principles of natural justice, the Tribunal acknowledged the limited time available for completing the adjudication proceedings and the gravity of the matter based on the investigation outcome leading to the issuance of show cause notices. The Tribunal concluded that there was indeed a violation of natural justice that could not be rectified at the appellate stage. Recognizing the appellant's right to a fair trial and the opportunity to present their case, the Tribunal directed the appellant to file a reply to the show cause notice within four weeks and appear before the learned Adjudicating Authority for a fresh adjudication process, ensuring due process of law.

In the final decision, the Tribunal set aside the impugned order and remanded both appeals to the learned Adjudicating Authority for a fresh adjudication. It was clarified that the Adjudicating Authority should proceed with the adjudication without granting further time if the reply to the show cause notice is not received within four weeks from the directive date.