2004 (1) TMI 262 - AT - Central Excise

Summary

Issues:
Adjudication order passed without providing relied upon documents and cross-examination opportunity.

Analysis:
The appellants raised concerns regarding the adjudication order being issued without providing them with the relied upon documents or the chance to cross-examine the witnesses whose statements were used in the proceedings. It was acknowledged that the relied upon documents have now been made available as per the Tribunal's direction. The appellants' counsel emphasized the need for the adjudication process to be restarted, allowing them to submit a revised reply to the show cause notice and conduct cross-examinations.

Upon reviewing the case records and hearing arguments from both parties, it was determined that due to the deficiencies in the initial proceedings, the matter needed to be reconsidered afresh. Consequently, the appeals were remanded with specific directions for the fresh adjudication process. The directions included:
(i) The appellants were instructed to submit a revised reply to the show cause notice within two weeks of receiving all relied upon documents.
(ii) The Commissioner was directed to schedule cross-examinations of witnesses at his convenience, starting within two weeks from the current date, ensuring completion within one month from the reply submission date. It was clarified that the commencement of cross-examination should not be contingent on the revised reply submission.
(iii) The de novo adjudication process was mandated to be finalized, and a new order issued within three months from the current date, ensuring a timely resolution of the matter.