Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 810 - AT - Central ExciseConfiscation of goods - Redemption fine - violation of principles of natural justice - Non supply of relied upon documents - Held that:- matter could not be decided for a long period on account of the injunction by the Hon’ble High Court, which was vacated on 16/09/10 only. Thereafter the appellants have made requests for the supply of relied upon documents. Though the Commissioner refers the supply of the documents, but it is not clear as to whether the same was supplied to the main assessee M/s R.K. Cigarettes P. Ltd. or not. The statement made by the learned advocate, at bar, is to the effect that there are no acknowledgements given by them, evidencing any receipt of relied upon documents. This fact is required to be verified and if the acknowledgement receipts referred to by the Commissioner in his order are not by M/s R.K. Cigarettes P. Ltd., they have to be provided the relied upon documents. As regards the supply of non-relied upon documents, the said fact stand accepted by the Commissioner but he has referred to the fact that the appellant had refused to take delivery of the notice, sent to them for collection of the said documents. Without commenting upon the same, we note that the non relied upon documents do not stand supplied to the appellant and as such they have to be given a chance for the same. Appellant’s request for cross-examination has not been dealt by the Adjudicating Authority at all. We further note that as recorded in para 6.12 of the order there is no defence reply by the appellant. As per the learned advocate the reply was not filed as the inspection was not completed and the supply of the relied upon documents as also the non relied upon documents was not completed. He also submits that the matter was pending for a long 12 years not on account of any fault by the appellant as made out by the Adjudicating Authority but the adjudication proceedings could not be completed on account of the injunction by the Hon’ble High Court till 16/09/10 - Matter remanded back - Decided in favour of assessee.
|