9911796707
TMI Blog1992 (9) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... Minex Metallurgical Co. (P) Ltd., D-41-42, MIDC Area, Nagpur as they feel aggrieved by the impugned order mentioned above in terms of which the Assistant Collector, Central Excise, Nagpur has confirmed the demand of Rs. 1,42,572.25 on the ground that the aluminium ingots on which modvat credit was taken for the period June 1990 to October 1990 were clearly non-duty paid and accordingly no credit w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. The appellants filed the reply on 23-7-1991 and also availed the opportunity of hearing on 22-7-1991. Subsequently the Assistant Collector passed the impugned order against which the appellants have filed the appeal before me. 3. Shri N.K. Kapoor, Advocate was present for the hearing on 17-8-1992 at Bhopal when he reiterated the grounds as per the appeal. He particularly drew my attention to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants pleadings that they used only high purity aluminium scrap like cable cuttings, sheet cuttings of extruded sections, piston block etc. He accordingly passed the impugned order as above. 6. The appellant, on the other hand, have pleaded in the appeal as follows :- (i) There is a clear violation of the principles of natural justice, since the copy of letter of M/s. Vardhman Enterprises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 990 that there was no mention of the letter of M/s. Vardhman Enterprises which has been relied by the A.C. in the findings portion, based on which he came to the conclusion that the aluminium ingots used by the appellant were non-duty paid. It is a settled law now that in any adjudication proceedings, the letter or document proposed to be relied by the Deptt. should first be placed before the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter will therefore have to go back to the original authority for a fresh examination. In the interests of justice I set aside the impugned order and remand the same back to the A.C. for de novo examination in accordance with law. The A.C. is specifically directed to place before the appellant all the material that he proposes to use against the appellant and also extend an opportunity of hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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