2018 (2) TMI 1623 - HC - Central Excise

Direction to supply certified copy of the SCN dated 17.10.2012 - case of respondent is that the petitioner in ordinary course ought to have already been served with SCN and the order in original dated 17.10.2012 and 06.01.2017, receptively and as such there is no occasion for the petitioner to have applied again for seeking certified copies of the said documents. Held that - Denial of certified copies of the documents cannot be justified specially if the show cause notice and the order in original is in relation to the petitioner itself - the respondent no.2 is directed to supply the certified copies of the SCN dated 17.10.2012 and the order in original dated 06.01.2017 within a week from the date of production of a certified copy of this order before him - petition allowed.

Summary

Issues:
Request for certified copy of show cause notice and order in original from Deputy Commissioner, denial of request, jurisdiction of Adjudicating Authority, necessity of approaching Commissioner for certified copies, appeal limitation issue.

Analysis:
The petitioner filed a petition seeking a direction to the Deputy Commissioner to provide certified copies of the show cause notice and the order in original. The respondent denied the request, stating that the petitioner should have already received these documents and that the application for certified copies was a ploy to extend the appeal limitation period. The respondent also argued that the application should have been made to the Commissioner, who is the Adjudicating Authority. However, the court found these reasons unjustified and directed the respondent to supply the certified copies within a week.

The court noted that the denial of certified copies cannot be justified, especially when the documents pertain to the petitioner. The argument that the petitioner should have applied to the Commissioner instead of another authority was also dismissed. The court emphasized that the appropriate course would have been for the authority to refer the matter to the competent authority for a decision on the petitioner's request for certified copies. The court directed the respondent to provide the certified copies without prejudice to any objections the department may raise if the petitioner decides to appeal the original order.

In conclusion, the court disposed of the petition by directing the respondent to supply the requested certified copies within a week. The court clarified that this supply would not prejudice the department's right to raise objections in case the petitioner chooses to appeal the original order.