2022 (2) TMI 1073 - HC - Central Excise

Principles of natural justice - It is the grievance of the petitioner that though the said order was passed in the year 2011, the respondents have not furnished any documents or the relevant record till date - HELD THAT - Without going into the issue as to whether the respondents have already furnished the relevant records to the petitioner till date or not, we direct the respondents to furnish copies of the relevant records to the petitioner within two weeks from today. The petitioner is directed to file reply to the show cause notice within four weeks from the date of receipt of such relevant records. It is made clear that no further extension of time would be granted either to the petitioner or to the respondents. The respondents shall give a reasonable opportunity to cross-examine the available witnesses. A list of available witnesses shall be furnished to the petitioner within two weeks from the date of the petitioner filing reply to the show cause notice. Respondents shall keep the available witnesses present for the purpose of cross-examination before the learned Commissioner - Learned Commissioner shall make an endeavour to dispose of the proceedings remanded by the said order passed by the Tribunal within eight weeks from the date of the petitioner filing reply to the show cause notice. The petitioner shall not seek any unnecessary adjournment before the learned Commissioner and shall cooperate for disposing of the proceedings expeditiously. Writ Petition is allowed.

Summary

Issues:
Impugning show cause notice and fixing date for personal hearing.

Analysis:
The petitioner filed a petition under Article 226 of the Constitution of India challenging a show cause notice and a letter fixing a date for a personal hearing. The petitioner had previously appealed to the Customs, Excise and Service Tax Appellate Tribunal, which set aside the Commissioner's order and directed a fresh decision on all issues after providing the petitioner with relevant records, an opportunity to reply to the notice, to cross-examine witnesses, and to be personally heard. Despite the Tribunal's order in 2011, the relevant records were not provided to the petitioner. The petitioner submitted an interim reply to the show cause notice.

Resolution:
The respondents agreed to furnish copies of the relevant records to the petitioner within two weeks. The petitioner was directed to file a reply within four weeks of receiving the records. The Court emphasized no further extensions would be granted. The respondents were to provide a list of available witnesses for cross-examination within two weeks of the petitioner filing a reply. The Commissioner was instructed to dispose of the proceedings within eight weeks of the petitioner's reply, and the petitioner was urged not to seek unnecessary adjournments.

Judgment:
The writ petition was allowed, and the rule was made absolute. No costs were awarded. The Court clarified it had not expressed any views on the merits of the case. The parties were instructed to act on an authenticated copy of the order.