2009 (12) TMI 796 - AT - Central Excise

Summary

Issues involved: Failure to provide opportunity of defence against materials proposed to be used in adjudication resulting in denial of justice and delay in proceedings.

Summary:
The appellant raised a grievance in the appeal regarding the failure of the authority to grant an opportunity of defence against materials proposed to be used in the adjudication process. Despite multiple correspondences requesting such an opportunity, the authority did not provide copies of the documents, leading to denial of justice and unnecessary delays in the proceedings. The appellant sought for the matter to be reconsidered by the adjudicating authority.

Upon review, it was observed that the appellant must be given an opportunity of rebuttal as seen from the materials in the appeal folder. The right to raise a defence, whether genuine or misconceived, cannot be denied before it is presented. The department cannot suppress legal or documentary defences available to the appellant. Citing the precedent set by the Hon'ble Madhya Pradesh High Court, it was emphasized that violation of principles of natural justice is a fundamental issue that cannot be overlooked at the appellate stage.

In light of the above considerations and legal principles, the matter was remanded to the adjudicating authority with directions to provide the requested documents to the appellant within 30 days. The appellant was instructed to respond to the show cause notice within 30 days of receiving the documents. The authority was advised to provide all documents at once to avoid future grievances. Subsequently, the adjudicating authority was tasked with issuing a notice for a hearing and delivering a fresh order based on the provided documents and responses.

Therefore, the impugned order was set aside, and the matter was remanded for further proceedings in accordance with the directions given by the Tribunal.