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TMI Blog2019 (6) TMI 1233X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent can go ahead with the adjudication process and also pass the final orders and however, he has to keep such order in a sealed cover. Whether the rejection of the request made by the appellants for furnishing certain documents needs to be interfered with in these appeals? - HELD THAT:- It is not in dispute that the appellants already filed an RTI application and obtained copies of the letters, dated 13.09.2014 and 09.01.2015 sent by the Customs Department to the Central Exercise Department. They want reply filed by the Central Excise Department in response those two letters and also another letter, dated 29.04.2011 issued by the Customs Department. When it is the specific case of the first respondent that those documents sought by the appellants are not relied upon documents in the show cause notice, we failed to understand as to how the appellants are justified in making the demand in the enquiry to furnish such of those documents which are not relied upon documents by the revenue. The department cannot rely upon certain documents to proceed against the other person without furnishing copies of such documents to him, so as to enable such person to defend the enquiry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re necessary for disposal of these appeals. 3.The appellant Company is engaged in the manufacture of copper products. Its finished goods are exported. The appellants had been issued advance licenses for the import of copper concentrate, by the Director General, Foreign Trade. In the year 2010, the Central Excise Authorities initiated investigation against the Company on the presumption that it had violated the conditions of the advance licenses. Several statements of its personnel were recorded by the officials of the Central Excise Department from time to time. By letter dated 21.06.2016, the Company informed the Central Excise Authorities that their computation suffered from infirmities and was premised on assumptions and presumptions. A draft show-cause notice has been prepared by the Central Excise authorities and forwarded to the office of the first respondent. Customs authorities, on perusal of the draft show-cause notice, did not agree with the allegation of misuse of advance license. However, the Central Excise authorities were still of the view that a show-cause notice was required to be issued to the Company. Hence, the appellant filed writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r furnishing the entire chain of correspondence exchanged between the Customs and Central Excise authorities, the Tribunal upheld the order of the first respondent and rejected the said request. Thus, both the appeals were filed before this Court by raising the following substantial questions of law:- (i) Whether, in the facts and circumstances of the case, the respondent No.2 has traversed beyond the scope and the case made out by the Department? (ii) Whether, in the facts and circumstances of the case, the respondent No.2 was justified in upholding the Order-in- Original dated 29.09.2017 to the extent it has rejected the request made by the appellant for supply of the entire chain of correspondence exchanged between the Central Excise and Customs authorities leading to the issuance of the Show Cause Notice No.12/2015 dated 13.01.2015, especially response of the Central Excise authorities to the letters dated 29.04.2011, 30.09.2014 and 09.01.2015, issued by the Customs authorities? (iii) Whether, in the facts and circumstances of the case, the respondent No.2 was justified in overlooking and ignoring the specific request made by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Court in refusing to interfere with the show cause notice. Though the appellants, by way of an interim relief before the Apex Court, sought for stay of further proceedings, it is seen that the Apex Court, by order dated 21.04.2017, permitted the Commissioner of Customs, Tuticorin, namely, the first respondent herein, to pass final order and keep it in a sealed cover. Thus, from the perusal of the said interim order of the Apex Court, it is evident that the first respondent can go ahead with the adjudication process and also pass the final orders and however, he has to keep such order in a sealed cover. 8.Consequent upon the said order of the Apex Court, the enquiry proceedings commenced. The appellants participated in the enquiry. They made two requests, one to cross-examine the witnesses and other one for furnishing the entire chain of correspondence between the Customs and Central Excise Department. 9.Perusal of the application filed by the appellants before the first respondent, dated 15.09.2017 would clearly indicate that the appellants wanted to obtain copies of the entire chain of correspondence exchanged between the Customs and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the domestic enquiry/adjudicatory proceedings, since both the rights are not on the same footing and on the other hand, they are on different context. Under the Right to Information Act, a person seeking certain documents need not give any reason for his requirement. However, if the documents sought under RTI application is either prohibited or exempted document as contemplated under Section 8 of the said Act, the same need not be furnished. That is not the case in domestic enquiry/adjudicatory proceedings, where, when a person seeks certain documents for participating in the enquiry and when the department contends that such documents is not relied upon document in the show cause notice, it is not as a matter of right that such person can compel the department to part with such document. Therefore, it cannot be stated that the principles of natural justice is violated by not furnishing those documents, when admittedly they are not relied upon documents by the revenue. 12.It seems that the appellants seek to collect some documents in possession of the first respondent to support their case, even though those documents are not relied upon documents in the show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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