2013 (8) TMI 1047 - HC - Central Excise

Summary

Issues involved: Direction to furnish specific documents for replying to a show cause notice u/s Central Excise Act, 1944.

The High Court considered an appeal against a directive to provide copies of 11 specified documents to respondents for responding to a show cause notice issued by the Directorate General of Central Excise Intelligence. The notice pertained to irregular Cenvat credit and Education Cess utilization under the Central Excise Act, 1944.

Details of the Judgment:

1. The interim order required the respondents to submit relevant documents related to the show cause notice issue. While some documents were provided, certain invoices were withheld for adjudication purposes.

2. Despite assurances from the appellant's counsel, the specified 11 documents were not furnished to the respondents. A review petition claiming prior document submission was dismissed by the Single Judge.

3. The Court deliberated on whether the appellant had indeed provided the 11 documents as requested by the respondents and decided that the adjudicating authority should verify this based on available records.

4. Relying on Rule 24A of the Central Excise Rules, 2005, the Court emphasized the return or provision of copies of seized documents not used in the show cause notice. The final decision on document furnishing was left to the adjudicating authority, allowing the respondents to contest non-provision if it affects their case.

5. The appeal was disposed of with a directive to either furnish the specified documents or confirm their prior submission. The respondents were granted the opportunity to challenge non-furnishing, with the adjudicating authority instructed to address objections before proceeding further. The deadline for responding to the show cause notice was set at one month from the judgment date.