2008 (7) TMI 335 - AT - Central Excise

Relied upon document appellant on one side requesting department for supply of documents but on other side not collecting the documents - reason for not collecting documents has not been specified. Subsequently it was admitted by the appellants that certain documents have been collected - appellants have not filed their replies to SCN in spite of reminders appellants were also offered personal hearing which has not been availed - in the interest of justice, matter is to be examined afresh after giving copies of documents to appellants

Summary

Issues:
1. Violation of principles of natural justice in passing the order.
2. Non-supply of certain documents to the appellants.
3. Remand for fresh consideration by the original authority.

Analysis:

Issue 1: Violation of principles of natural justice
The appellants contended that the order was passed in violation of principles of natural justice. They argued that while photocopies of some documents were provided, copies of the remaining sought documents were not given. The appellants' representatives were allegedly sent back without receiving any documents due to the commissionerate's restructuring. An affidavit filed later supported this claim. The Tribunal acknowledged the need for a fair process and directed a fresh examination of the matter.

Issue 2: Non-supply of certain documents
During the hearing, the appellants identified documents they claimed were not supplied to them. The Department argued that these documents were already enclosed with the show cause notice and were part of the records submitted by the appellants themselves. The Tribunal noted that the requested documents were relevant for the defense and should have been provided earlier. Despite some confusion about the specific documents required, the Tribunal found the documents necessary for a fair adjudication. The appellants were directed to cooperate in the process and submit their replies promptly.

Issue 3: Remand for fresh consideration
In the interest of justice, the Tribunal set aside the original authority's order and remanded the matter for fresh consideration. Specific directions were given to expedite the process, including allowing the appellants to inspect seized records, providing copies of relevant documents, and ensuring a timely resolution of the case. The Tribunal emphasized the importance of cooperation from the appellants in the adjudication proceedings and granted them a reasonable opportunity for a hearing before a decision is made. The appeals were allowed for remand based on the outlined terms.

This detailed analysis highlights the key issues raised in the judgment, focusing on the violations of natural justice, non-supply of documents, and the subsequent remand for a fair reconsideration of the case.