1999 (8) TMI 468 - AT - Central Excise

Summary

Issues involved: Violation of principles of natural justice in the proceedings initiated against the appellants.

Summary:
The appeals arose from the order of the Commissioner of Central Excise, Meerut, who levied duty, interest, penalty, and ordered confiscation of plant and machinery. The appellants contended that the orders were passed in violation of natural justice as they were not provided copies of documents relied upon by the Commissioner. The Tribunal found merit in the appellants' argument and set aside the order, remitting the matter back to the Commissioner for fresh disposal in compliance with natural justice principles.

The Tribunal reviewed the timeline of events where the appellants requested copies of documents relied upon by the Commissioner but faced delays and obstacles in obtaining them. The Commissioner's failure to respond to these requests and allow sufficient time for the appellants to prepare their defense was deemed a violation of natural justice, leading to the setting aside of the impugned order.

Regarding the setting aside of the order, the Tribunal clarified that it did not prevent the Commissioner from proceeding against the appellants in accordance with the law and natural justice principles. The Commissioner was directed to provide the appellants with the opportunity to obtain copies of documents using their own resources within a specified timeframe. The appellants were required to file any written objections by a certain date, after which the Commissioner could proceed with the case, ensuring a fair hearing for the appellants before issuing a final order.

In conclusion, the appeals were disposed of with the decision to set aside the impugned order due to the violation of natural justice principles, while allowing the Commissioner to continue proceedings with proper adherence to natural justice and legal requirements.