2011 (11) TMI 637 - AT - Central Excise

Summary

Issues involved: Alleged clandestine manufacture of excisable goods and removal without payment of duty, non-supply of relied upon and non-relied upon documents to the Appellants during adjudication proceedings.

Summary:
In the case involving alleged clandestine manufacture of excisable goods and removal without payment of duty, the Appellants raised concerns regarding the non-supply of relied upon and non-relied upon documents during the adjudication proceedings. Despite efforts to obtain the documents, including contacting the adjudicating authority and submitting letters, the Appellants did not receive a response. The Tribunal noted that the Revenue's failure to provide the necessary documents violated principles of natural justice. Consequently, the requirement for depositing any dues arising from the impugned order was waived for the admission of the appeal, and there was a stay on the collection of such amounts during the appeal's pendency.

Moreover, the Tribunal deemed it unnecessary to keep the appeal pending and issued a final notice to the Revenue to confirm whether they have supplied or can supply the documents by the next hearing date, which was set for final disposal on 19th December 2011.