2024 (6) TMI 1324 - HC - Central Excise

Violation of principles of natural justice - it is submitted by petitioner that without giving an opportunity to reply to the Show Cause Notice after providing the documents the impugned order has been passed - respondents agreed that the impounded documents were given to petitioner only on 6th December 2023 - HELD THAT - The controversy whether the documents referred to in Paragraph No. 17 of the Show Cause Notice dated 25th September 2023 was given to petitioner along with Show Cause Notice, is not gone into - But the fact is, without copies of the impounded documents even if those documents referred to in the Show Cause Notice were given along with Show Cause Notice, petitioner may not be even able to effectively respond to the Show Cause Notice. The impugned orders are hereby quashed and set aside - matter is remanded to Respondent No. 1 for denovo consideration - petition disposed off by way of remand.

Summary

Issues:
Violation of principles of natural justice in passing impugned orders without providing an opportunity to reply to the Show Cause Notice after providing the documents.

Analysis:
The petition raised a crucial issue regarding the violation of principles of natural justice in passing the impugned orders without allowing the petitioner to respond to the Show Cause Notice after providing the necessary documents. The petitioner's counsel argued that the documents referred to in the Show Cause Notice were only made available on 6th December 2023, rendering the subsequent orders premature and unjust. On the other hand, the respondent's counsel acknowledged that while some documents were provided earlier, the impounded documents were indeed given to the petitioner on the mentioned date.

The court refrained from delving into the debate over the timing of document submission but emphasized the significance of providing copies of all relevant documents for the petitioner to effectively respond to the Show Cause Notice. Recognizing the importance of due process and fair opportunity, the court decided to quash and set aside the impugned orders dated 28th and 30th December 2023. The matter was remanded to Respondent No. 1 for fresh consideration, with specific timelines set for the petitioner to reply to the Show Cause Notice and for the respondent to pass orders after a personal hearing, ensuring a reasoned and detailed decision addressing all submissions made by the petitioner.

In conclusion, the court disposed of the petition by upholding the principles of natural justice and ordering a fair and comprehensive reconsideration of the matter by the concerned authority. The judgment underscored the fundamental importance of providing adequate opportunity for the petitioner to respond and be heard before any decision is made, ensuring a just and transparent legal process.