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TMI Blog2017 (7) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... t the delinquent is in a position to make an effective representation on the charges levelled against him - The impugned order stands vitiated by the non-adherence of the principles of natural justice. A post facto so called compliance thereof will not cure the proceedings which stands already vitiated - petition allowed - decided in favor of petitioner. X X X X Extracts X X X X X X X X Extracts X X X X ..... o copies of such documents as are relied upon by the department once the show cause notice is issued. Since the department is yet to issue any show cause notice, the question of supply of such documents does not arise. He further submits that, in the event, documents relied are made available to the petitioner then, there is a possibility of the petitioner taking steps so as to render the entire proceedings infractuous. Learned advocate for the department distinguishes Kothari Filaments(Supra) by submitting that, the writ petition before the Supreme Court was in respect of a notice under Section 124 of the Customs Act, 1962. The fact scenario is different in the present matter. Therefore, such ratio is not applicable in the facts of the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... done or contravened anything specified in para 1, may issue an order specifying the type of facilities to be withdrawn or type of restrictions to be imposed, along with the period for which the said facilities will not be available or period for which restrictions shall be operative: Provided that [Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise, as the case may be], before issuing the order, shall give an opportunity of being heard to the person against whom the proceedings have been initiated and shall take into account any representation made by such person before he issues the order." The procedure require an adjudicating authority to satisfy that the records and relevant documents are sufficie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notification. The contention of the department that, subsequently if and when, a show cause notice will be issued, the petitioner will be made available the copies of the reports spoken of, does not cure a violation of the principles of natural justice already occurring. The impugned order stand vitiated since the procedure prescribed has not been followed. The impugned order stands vitiated by the non-adherence of the principles of natural justice. A post facto so called compliance thereof will not cure the proceedings which stands already vitiated. The petitioner should have been afforded the copies of the investigation report in the proceeding which has resulted in the impugned order. A subsequent making over of such document will n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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