1986 (1) TMI 294 - AT - Central Excise

Summary

Issues:
1. Whether the applicants are entitled to inspect the relevant records for their pending appeals.
2. Whether the Tribunal has the power to direct lower authorities to allow inspection of records.
3. Whether the filing of a paper book by the respondents is permissible in transferred matters before the Tribunal.

Analysis:

Issue 1:
The applicants sought inspection of records under Rules 39 and 41 of the CEGAT (Procedure) Rules, 1982. The authorized representative argued that inspection was necessary for challenging the correctness of the order and cited relevant legal provisions. The Tribunal noted that the applicants had not been denied inspection by lower authorities previously. Citing precedents, the Tribunal affirmed the applicants' right to inspect relevant records but emphasized that this right should be invoked before lower authorities initially.

Issue 2:
The Tribunal acknowledged the applicants' entitlement to inspect records and directed lower authorities to afford inspection in accordance with the law. The Tribunal clarified that the respondents could exercise the privilege to refuse inspection of confidential documents. It was emphasized that the Tribunal could issue directions to lower authorities for inspection if necessary.

Issue 3:
Regarding the filing of a paper book by the respondents, the authorized representative opposed it, arguing that the requirement post-dated the filing of the applicants' revision applications. However, the Tribunal held that procedural amendments have retrospective effect and allowed both parties to file paper books. It was noted that inadmissible material should not be included, and internal correspondence should not be brought into the proceedings unless necessary.

In conclusion, the Tribunal upheld the applicants' right to inspect relevant records, directed lower authorities to allow inspection, and permitted both parties to file paper books in the transferred matters before the Tribunal. The judgment emphasized adherence to legal procedures and the importance of relevant and admissible evidence in the proceedings.