2023 (1) TMI 800 - AT - Central Excise

Violation of principles of natural justice - appellant have been asking consistently the copy of show cause notice, inspite of which there were failure to provide copy of SCN to noticee - HELD THAT - It is found that right from adjudication stage the appellant has taken a stand that they have not received the show cause notice and they have been pursuing the same with the adjudicating authority. From the correspondence of the appellant it is clear that the appellant have been asking consistently the copy of show cause notice. We fail to understand that why the copy of show cause notice cannot be given to the noticee which is the foremost requirement as per principle of natural justice. Accordingly, the adjudicating authority has gravely violated the principle of natural justice by not providing the copy of show cause notice to the appellant - the matter needs to be remanded to the adjudicating authority for passing a fresh order. After providing a copy of show cause notice and opportunity for making a defense reply by the noticee and also after granting the personal hearing. The impugned order is set aside. The appeals are allowed by way of remand to the adjudicating authority for passing a fresh order preferably within 2 months from the date of this order, since the matter is very old of 2013.

Summary

Issues: Violation of principles of natural justice regarding non-receipt of show cause notice.

In this judgment by the Appellate Tribunal CESTAT AHMEDABAD, the issue revolved around the violation of the principles of natural justice due to the non-receipt of the show cause notice by the appellant. Despite the appellant's consistent requests for the show cause notice, they had not received it, leading to a lack of opportunity to present a defense. The tribunal noted the appellant's efforts in pursuing the notice and highlighted the importance of providing the notice as a fundamental requirement of natural justice.

The tribunal carefully considered the submissions made by the authorized representative for the revenue and reviewed the records, including the appellant's synopsis and relied-upon judgments. It was observed that from the adjudication stage, the appellant had maintained that they had not received the show cause notice and had been actively seeking it from the adjudicating authority. The tribunal acknowledged the various correspondences where the appellant had requested the show cause notice, emphasizing the significance of this document in allowing the appellant to prepare a defense.

Based on the appellant's consistent requests and the failure of the adjudicating authority to provide the show cause notice, the tribunal concluded that the principle of natural justice had been gravely violated. As a result, the tribunal decided to remand the matter back to the adjudicating authority for a fresh order. The tribunal directed the adjudicating authority to provide the appellant with a copy of the show cause notice, grant an opportunity for a defense reply, and conduct a personal hearing before passing a new order. The impugned order was set aside, and the appeals were allowed by way of remand, with a preference for the adjudicating authority to issue a fresh order within two months from the date of the tribunal's decision.