Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2021 (10) TMI 584

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the DGCEI for supplying the required documents. This itself shows that the appellant have not been given all the relied upon documents at any point of time. Since, there is no dispute that the appellant were not supplied the relied upon document as mentioned by them, the adjudication should not have taken place in absence of providing the said documents to the appellant. In this fact which is not under dispute there is a gross violation of principle of natural justice on the part of the adjudicating authority. It is a settled law that principles of natural justice is the foremost requirement to be complied with before passing the adjudication order. The impugned order, since passed without observance of principles of natural justice, shall .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s of natural justice. He submits that it is a matter of record that all the relied upon documents were not made available and copies of only few documents/statements i.e. only 37 documents out of 52 relied upon documents were made available. Thus, the impugned order is required to be set aside solely on this ground alone. In support of his submission only on the ground of Principles of Natural justice he placed reliance on the various judgments:- * RDB INDUSTRIES LTD. Vs. C.C.E, 1998 (29) RLT 1 (Cal.), * JAYANTILAL A SHAH & ORS. Vs C.C.E., 1999 (34) RLT 466, * SANGHI TEXTILE PROCESSORS PVT. LTD. Vs. C.C.E., 1993 (65) ELT 357 (SC) * TRIBHUVANDAS BHIMJI ZAVERI Vs. C.C.E., 1997 (92) ELT 467 (SC), * JVS FOOD PVT. LTD., 2018 (10) GSTL .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ause Notice it appears that the appellant have been supplied all the relied upon documents therefore, there is no violation of principles of natural justice. 04. We have carefully considered the submissions made by both the sides and perused the records. As per the submissions from both the sides the preliminary issue to be decided by us is that whether there is a violation of Principle of natural justice in passing the adjudication order. We were invited the attention by the Learned Counsel to various correspondence to submit that it is established that all the documents relied upon in the show cause notice were not given to the appellants. We find that there is a chain of correspondence between appellant and department which are listed b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... were not supplied the relied upon document as mentioned by them, the adjudication should not have taken place in absence of providing the said documents to the appellant. In this fact which is not under dispute there is a gross violation of principle of natural justice on the part of the adjudicating authority. It is a settled law that principles of natural justice is the foremost requirement to be complied with before passing the adjudication order. The various judgments cited by the Learned Counsel on the point of principles of natural justice directly supports their case. 05. Accordingly, the impugned order, since passed without observance of principles of natural justice, shall not sustain and accordingly we set aside the impugned ord .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates