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TMI Blog2017 (5) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... d seeking to recover Central Excise duty on the suppression of production and removal of 75,72,897 sq. mtrs. of manmade fabrics with intent to evade payment of duty. It was also alleged that 75826.90 L mtrs of processed manmade fabrics valued at Rs. 16,03,232/- was not accounted for in RG-1 register. Thus, duty of Rs. 1,28,09,535/- was sought to be recovered. Further notice sought to confiscate the seized goods that 41729 L. mtrs valued at Rs. 8,87,177/-. It was also proposed to impose penalty under Rule 173Q read with Rule 52A/226 of the Central Excise Rules, 1944. The adjudicating authority confirmed the show-cause notice. Therefore, the appellants are before us. 2. Shri V.S. Sejpal, learned Counsel for the appellant along with Shri S.K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the unwarranted demand of the noticee for the return of some 1500 job curds / instruction memos, portrays a clear intention on the noticee's part to side-track the investigation &. To delay the process of adjudication. In this regard, I note that Shri Goswarni in statement dt 20-9-90 deposed that there ought to have been 8000 job cards / instruction memos in the factory premises, ns could be judged on the basis of lot allotted. However, the department-was able to recover only 1500 job cards since the rest were destroyed as per the deposition of Shri Goswarni." He submits that there are various documents which were withdrawn by the departmental investigating agencies and the appellants have strong belief that on those documents the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticularly when the same is not relied upon. Even if it is relied upon, the documents have to be given to the assessee. Therefore, the denial of release of the documents on one or other pretext by the adjudicating authority is clear violation of principles of natural justice. In this fact, the matter needs to be remanded to the original adjudicating authority. Accordingly, we direct the adjudicating authority to release the documents seized under the Panchanama to the appellants and thereafter to give them sufficient opportunity to make their defence. Needless to say that the appellants should be given sufficient opportunity of personal hearing. 5. Since the matter is very old pertaining to the period 1989-90, the adjudicating authority sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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