9911796707
TMI Blog2003 (5) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... eals, ld. Commissioner of Central Excise has confirmed against M/s. Jass Kann International (appellants in Appeal No. E/580/2003) a demand of duty of over Rs. 1.6 crores and has imposed on them a penalty of Rs. 25 lakhs. She has also imposed a penalty of Rs. 2 lakhs under Rule 209A of the erstwhile Central Excise Rules, 1944 on Shri Pradeep Khanna (appellant in Appeal No. E/07/2003), husband of Smt. Neera Khanna proprietress of Jass Kann International. Ld. Commissioner has also confiscated land, building, plant and machinery belonging to M/s. Jass Kann International, with option for redemption thereof on payment of a fine of Rs. 1 lakh. This order of the Commissioner is in adjudication of show cause notice (SCN) dated 4-5-92 as amended by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ector. Apart from this, it was also requested that copies of all the relied-upon documents be supplied. This request was repeated in the appellants letter dated 8-6-92 to the Collector of Central Excise, Meerut. It appears from the record that only some of the records were made available to them, and that too after 10 years. The case was taken up for adjudication only in 2002, i.e. after about 10 years since the date of issue of the show cause notice. And that was without supplying the rest of the relied-upon documents and without permitting cross-examination of the witnesses listed by the party. The appellants challenge the order of adjudication mainly on the ground of denial of natural justice. 3. Heard both sides. Ld counsel for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -upon documents to them. Admittedly, the appellants had, in reply to the show-cause notice, made a specific request for supply of copies of the Income Tax records and other relied-upon documents and to permit them to cross-examine the listed witnesses. The adjudicating authority apparently has not considered this request in its order. It has passed the order in gross violation of the principles of natural justice. In the result, we set aside the order of the Commissioner and direct him/her to adjudicate afresh on all the issues in the case after supplying copies of all the relied-upon documents to the parties and allowing them to cross-examine such witnesses (cited in the list submitted by the appellants) as they might want to cross-examine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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