9911796707
TMI Blog2013 (9) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... the Adjudicating Officer after serving all relevant documents upon the respondent to decide the matter afresh - order passed by the Adjudicating Officer is vitiated for violation of principles of natural justice, however, order passed by the Tribunal is modified by directing that the matter shall be taken up by the Adjudicating Officer from the stage of issuance of show cause and after furnishing all relevant documents to the respondent and granting adequate opportunity to present its defence - Decided partly in favour of Revenue. - CEA No.5 of 2012 - - - Dated:- 17-7-2013 - Rajive Bhalla And Dr Bharat Bhushan Parsoon, JJ. For the Appellant : Shri Kamal Sehgal, Adv. For the Respondent : Shri Jagmohan Bansal, Adv. JUDGEMENT:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter to the Adjudicating Officer, praying that all relevant documents be furnished. The Adjudicating Officer, addressed a letter to the respondent, asking it to visit his office, inspect the file and take copies of the documents. The respondent, however, did not come forward to inspect or receive copies of the documents and instead addressed letters, requesting that it be supplied the relevant documents. The Adjudicating Officer, vide order dated 3.6.2004, confirmed the demand and ordered charging of interest and imposition of penalty, as detailed in his order. Aggrieved by this order, the respondent filed an appeal before the Commissioner (Appeals). Vide order dated 30.12.2004, the appeal was allowed and order dated 3.6.2004 passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice. The violation of the principles of natural justice is writ large on the facts of the case and as there is no error of jurisdiction or law in the impugned order, the appellant cannot hide behind the negligence of its officers. It is further submitted that, as obligation to furnish relevant documents lay upon the appellant, the mere fact that the respondent did not come forward to inspect the records, did not absolve the appellant of its duty to furnish documents to the respondent. We have heard counsel for the parties, perused the impugned order as well as the order passed by the Adjudicating Officer and are sanguine, in the correctness of our opinion, that the case in hand may disclose collusion, or to put it politely, ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng that principles of natural justice have been violated, should have remanded the matter to the Adjudicating Officer after serving all relevant documents upon the respondent to decide the matter afresh. In view of what has been stated herein above, we allow the appeal in part and while affirming that order passed by the Adjudicating Officer is vitiated for violation of principles of natural justice, modify order passed by the Tribunal by directing that the matter shall be taken up by the Adjudicating Officer from the stage of issuance of show cause and after furnishing all relevant documents to the respondent and granting adequate opportunity to present its defence, decide the matter within three months of parties putting in appearance b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
