9911796707
TMI Blog2012 (2) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... al Defective No. 741 of 2010 [2010 (260) E.L.T. 514 (All.)], and accordingly, supply all the documents relating to the case of the petitioner. The petitioner has further prayed that the respondents be restrained from adjudicating the matter, unless the clear and legible copies of all the relied upon documents are supplied, and the original non-relied upon documents are returned to the petitioner, as directed by the High Court. 3. During the pendency of the writ petition, an Adjudication Order was passed by the Commissioner of Central Excise-1, Meerut on 8-12-2011. The writ petition has been amended challenging the order dated 8-12-2011. 4. The substance of the contention is that both the relied upon and non-relied upon documents were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -6-2010 with directions that it was obligatory on the part of the revenue to return non-relied documents to the assessee. The relied documents or copies thereof were to be furnished to enable the petitioner to plead its case and defend itself. 7. The Commissioner of Central Excise, Meerut-I, Meerut filed a Special Appeal Defective No. 741 of 2010 in which this Court passed an order on 29-11-2010, as follows :- 16. We, therefore, have no hesitation in holding, that there is no requirement in the Act or Rules, nor do the principles of natural justice and fair play require that the witnesses whose statements were recorded and relied upon to issue the show cause notice, are liable to be examined at that stage. If the Revenue choose not t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt compliance though may not be strict compliance. In case, there are any documents, which are not clear, then in that event, if the respondent applies for those documents, then the Department shall, within 15 days of the receipt of the letter in respect of those copies, make them available to the respondent herein at the Department s cost. 19. Having said so, in our opinion, the impugned order insofar as the cross-examination is concerned, is liable to be set aside. Accordingly, it is set aside. Insofar as providing the documents is concerned, it shall be in terms of what has been stated above. 20. The appeal is disposed of, accordingly. 8. Shri R.C. Shukla has relied upon affidavit filed in reply to the amendment application, al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the notices given to them, can be looked into in the appeal. 12. In the facts and circumstances, in which the petitioner is raising an issue in the writ petition under Article 226 of the Constitution of India to record findings on the compliance of the directions issued by this Court, as well as the question, whether the non-relied upon documents were actually supplied, failing which the opportunity of cross-examination was a futility, can also be looked into by the Appellate Authority. These are questions of facts, which will require findings, after scrutiny of records, to examine the plea of denial of opportunity given to the petitioner in the proceedings of adjudication. 13. The writ petition is dismissed relegating the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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