2000 (7) TMI 684 - AT - Central Excise

Summary

Issues: Violation of principles of natural justice in passing the impugned Order-in-Appeal.

Detailed Analysis:
1. The appeal was taken up after dispensing with the condition of pre-deposit of duty and penalty, as both sides consented due to the alleged violation of principles of natural justice in the impugned Order-in-Appeal.
2. The appellant's case was based on entries in private records seized during a search, alleging clearance of goods exceeding Rs. 30.00 lakhs eligible for exemption. The appellant requested copies of relied-upon documents, but faced delays and non-cooperation from the Department in obtaining them for an effective rebuttal.
3. The Deputy Commissioner's order referred to the appellants' request for copies but did not address their subsequent letter reiterating the same, leading to a delay of over a year in passing the order confirming duty demand and personal penalty.
4. The appellant raised this issue before the Commissioner (Appeals) as well, emphasizing the lack of access to crucial documents for their defense, which was not adequately considered in the impugned Order.
5. The Tribunal agreed with the appellant's advocate that the Deputy Commissioner should have allowed additional time for obtaining photocopies of the relied-upon documents crucial to the case, as they formed the basis of the show cause notice and findings by lower authorities.
6. Emphasizing the importance of natural justice, the Tribunal set aside the impugned Order, remanding the matter to the original authority for a fresh decision while ensuring the principles of natural justice are observed, without expressing any opinion on the case's merits.
7. The decision to allow the appeal by way of remand was made to rectify the procedural irregularities and ensure fairness in the adjudication process, with the stay petition also being disposed of accordingly.