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TMI Blog2006 (4) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... d the functioning of the department and which led to lodging of FIR No. 60 dated 6-3-1998 in Civil Lines, Police Station, Bathinda against S/Shri Sewak Ram Bhola, Sarup Chand, partner of respondent-assessee and Madan Lal Kapoor, President Punjab Pradesh Beopar Mandal, Bathinda. On scrutiny of record, it was revealed that the assessee was engaged in manufacture of ISI/non-ISI marked diesel engines and was registered with the Bureau of Indian Standards, having brand names Power Master, Power Man and Super Shakti. The assessee was also selling ready-made diesel engines, generating sets and alternators purchased from other manufacturers. The diesel engines were mostly sold by the assessee through dealers to farmers which were financed by Primary Agricultural Development Banks. Diesel Generating sets and alternators were mostly sold to individual customers directly. From the data collected from the banks, it was found that the figures of sale in the books of account of the assessee were inaccurate and far below the actual sales. Year-wise break up of sale of diesel engines financed through various PAD Banks as against the sale of diesel engines as per the invoices issued by the noticee, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was different. While in the sale invoice furnished by the assessee, the description was one diesel engine loose kit 10 HP double cylinder, description in the original invoice was one diesel engine 10 HP double cylinder. Similarly, there were statements of Madan Lal, Ashok Kumar, Kishan Chand, another Madan Lal, Gurmit Singh, Ashok Kumar Bhardwaj, another Ashok Kumar, Krishan Kumar, Murari lal, Sat Pal Singh, Naresh Gopal, Om Parkash, Vinod, S.C. Aggarwal, Suresh Kumar, Sat Pal, Vinod Kumar, Prithi Ram, Rajinder Kumar, another Rajinder Kumar, Amarjit, Ashwani Kumar, Makhan Lal etc. 7.On appeal, the Tribunal set aside the order of adjudicating authority, while observing as under:- (i) Copies of documents collected from the bank were not supplied to the assessee. (ii) Diesel engines bearing brand names of the assessee were not seized. (iii) Statements of farmers who got the engines financed were not recorded. (iv) Dealers did not admit purchase of engines from the assessee. (v) No excess or unaccounted diesel engines were recovered from the premises of the assessee. (vi) Income tax authorities did not find any truth in the simi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve remanded the matter for such further opportunity being given to the assessee as may be called for. These observations could not be held to be sufficient for quashing the order of the adjudicating authority and closing the matter finally. Subject to opportunity being given to the assessee, the material relied upon by the adjudicating authority could well be a valid basis for levying excise duty or penalty. In these circumstances, the Tribunal instead of setting aside the order and closing the matter, ought to have remanded the matter for a fresh order being passed. 13.We are of the view that reasons as summarised above at Sr. Nos. (ii), (iv), (v), (vi) and (vii) were not enough to reject the case of the revenue while reasons at Sr. Nos. (iii), (viii) and (xi) are against record and reason at Sr. No. (x) is without any legal basis. 14.Reasons at Sr. Nos. (i) and (ix) with regard to principles of natural justice could not be sufficient for closing the matter finally, as observed herein above. 15.It is well settled that no rigid rule can be laid down as to when principles of natural justice apply and what is their scope and extent. The said rule contain principles of fair play ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tching the concept of justice to illogical and exasperating limits. It amounts to an "unnatural expansion of natural justice" which in itself is antithetical to justice. Hence, in all cases where the enquiry officer's report is not furnished to the delinquent employee in the disciplinary proceedings, the Courts and Tribunals should cause the copy of the report to be furnished to the aggrieved employee if he has not already secured it before coming to the Court/Tribunal and give the employee an opportunity to show how his or her case was prejudiced because of the non-supply of the report. If after hearing the parties, the Court/Tribunal comes to the conclusion that the non-supply of the report would have made no difference to the ultimate findings and the punishment given, the Court/Tribunal should not interfere with the order of punishment. The Court/Tribunal should not mechanically set aside the order of punishment on the ground that the report was not furnished as is regrettably being done at present. The courts should avoid resorting to short cuts. Since it is the Courts/Tribunals which will apply their judicial mind to the question and give their reasons for setting aside or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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