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TMI Blog2002 (1) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... sides agreeing, this was done after granting waiver of pre-deposit of the duty and penalty indicated against each applicant : 2. Name of the party Duty Penalty (in Rs.) M/s. Avadh Transport A. No. E/944/01-Mum. - 16,00,000 A. No. E/945 3,00,000 A. No. E/946 3,00,000 A. No. E/947 3,00,000 A. No. E/948 7,50,000 M/s. Gupta Cranes & Storages P. Ltd. A. No. E/949 16,00,000 A. No. E/950 3,00,000 A. No. E/951 8,00,000 A. No. E/953 7,50,000 A. No. E/1011 3,00,000 A. No. E/1322/01 20,00,000 A. No. E/1323/01 6,00,000 A. No. E/1324/01 2,00,000 A. No. E/1325/01 10,00,000 A. No. E/1326/01 10,00,000 M/s. JBF Inds. Ltd. A. No. E/986/01 3,95,16,109 3,95,18,109 A. No. E/1015/01 8,22,45,998 8,22,45,998 A. No. E/1016/01 1,16,76,269 1,16,76,269 A. No. E/1017/01 1,77,58,730 1,77,58,730 A. No. E/1018/01 3,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o ware houses in Bivandi where they were stored. The brokers used to locate the potential buyers and used to introduce them to M/s. JBF. The prices for such yarn were negotiated by the buyers and M/s. JBF and the payments were made by way of third party bearer cheque. These goods were then lifted by the buyers from the ware houses on the basis of the delivery orders given by the Head Office of the M/s. JBF. The local movements were done by transporters. The transporters were found to have in their possession a number of rubber stamps bearing the names of different parties which rubber stamps were impressed on the delivery orders by the transporters on the directions and at the instance of M/s. JBF. Investigations also showed that M/s. JBF had hypothecated the stock of such yarn with a bank and had filed periodical statements with the bank showing much higher value of such stocks. Statements of the persons concerned of manufacturers, transporters, transporting agents, ware house keepers and brokers were recorded. At the end of the investigations, show cause notices were issued alleging suppression. It was alleged that the prices declared to the Bank by M/s. JBF were comparable with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferring to her order now impugned before us to the effect that the date of order '26-12-2000' should be read as '27-11-2000'. Subsequent to the receipt of the order also M/s. JBF continued to request for supply of documents addressing their letters to DGAE. 6. Shri Chandrasekharan maintained that in the absence of the documents relied upon, the assessee could not make effective defence. This was brought to the notice of the Commissioner repeatedly. In the face of lack of supply of document also the Commissioner passed the impugned orders. Shri Chandrasekharan maintained that the orders suffer from denial of natural justice and deserve to be set aside on that ground alone. 7. Reference was made to the relevant judgments. In the case of Sanghi Textile Processors (P) Ltd. v. CCE [1993 (65) E.L.T. 357 (S.C.)], the Supreme Court was dealing with a situation where a similar grievance was made by the assessee. The Supreme Court accepted that where the documents were voluminous, the department could not reasonably supply copies of each and every document but observed that the department could identify the essential documents and permit the assessees to take copies thereof or to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the draft order and its issue, a request for personal hearing was received, then it should be invariably granted. The Counsel submitted that the interim reply, as shown above, had been received by the ld. Commissioner during this interval. However, perusal of paragraphs 22 to 24 of the impugned order shows that no cogent action was taken during this interval. He submitted that apart from the argument of Shri Chandrasekharan adopted by him, on this additional ground also the denial of natural justice is clear. He further submits that the Tribunal in passing the Final Order No. 147-150/92-C had taken cognizance of these instructions in the Adjudication Manual in making the order of remand. 12. The Counsels appearing for transporters and other persons were also heard who adopted the arguments made by Shri Chandrasekharan. The common plea advanced was that the penalties imposed on the transporters and the warehouse keepers were the result of the findings of the ld. Commissioner as to the culpability of the manufacturers. The claim was also made that the transporters and the warehouse keepers were functioning under the normal course of business and could not be charged with kn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that in dealing with the various issues raised in the various show cause notices and in passing the adjudication orders now impugned before us, the ld. Commissioner had not given sufficient opportunity to the various appellants to state their case before her. Her orders, therefore, suffer from denial of natural justice and do not sustain. We set aside the same. 18. The appeals are allowed. The proceedings are remanded back to the appropriate jurisdictional authority for adjudication de novo. Since the revenue involved is large and since the number of assesseess and other persons are also large, we deem it proper to prescribe a time frame for the de novo proceedings. The appropriate adjudicating authority shall within two months from the receipt of this order shall make available documents as asked for by each noticee. The noticees shall file complete and proper replies to the various allegations within two months after the receipt of the documents by them. The appropriate adjudicating authority shall, thereafter, direct them to appear before him giving sufficient time for them to appear and then pass appropriate orders. Both sides agree to comply with these directions. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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