TMI Blog2018 (1) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... of personal hearing but supply of statements and other documentary evidences so as to enable the person against whom charges are leveled to rebut the said charges. Even though, during the course of hearing the adjudication file was placed where the statements are stated to be not available, however, in the impugned order no categorical finding about non-availability of such statements has been recorded - the statements are not available or witnesses cannot be produced, the adjudicating authority may proceed to decide the case. Appeal allowed by way of remand. - Central Excise Appeal No.582 to 585 of 2008-DB - Final Order No.A/13868-13871/2017 - Dated:- 28-12-2017 - Dr. D.M. Misra, Member (Judicial) And Mr. Devender Singh, Member (Tec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. Commissioner has neither supplied the relied upon statements nor allowed cross-examination of the witnesses, hence, the order being issued in violation of principles of natural justice cannot be sustained in law. It is his contention that this Tribunal vide its Order dated 5.1.2007 while remanding the matter to the adjudicating authority directed the Appellants to cooperate with the authorities below by filing written submission and reply to the show cause notice within four weeks from the date of receipt of the order. However, it cannot be construed that the Tribunal has dispensed with the preliminary requirement of supply of the relied upon documents and cross-examination of the witnesses so as to file their defence reply in response ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... witnesses whose statements have been recorded. Therefore, the ld. Commissioner has rightly declined the cross-examination observing that the issue of non-supply of statements as well as cross-examination of the persons before concerned adjudicating authority has not been agitated before the CESTAT hence the CESTAT, Ahmedabad in the order dated 5.1.2007 has neither given any directives/reference about non-supply of said statement nor grant of cross-examination to them. The CESTAT has rightly directed in very specific terms to both i.e. the Appellant to cooperate with the authority to file written submission/reply within four weeks from the receipt of the said order and to the adjudicating authority to take up the matter for adjudication afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides and perused the record. 7. The ld. Adjudicating authority in the impugned order while denying the benefit of SSI exemption Notification No.175/86-CE dated 1.3.1986 to all the four units has observed that facts alleged have been admitted in their respective statements by S/Shri Bharat Desai, Director, A.K. Rao, another Director, Satyanarayn Murthy, a Supervisor, Hitesh B. Rathod and A.S. Patel before the Central Excise officers from time to time. He has observed that in these statements, it has been categorically admitted that the aforesaid four units are not separate entities, but functioning as one and the same, therefore, value of clearances of excisable goods of each unit is to be clubbed with clearance value of M/s Usha Thermos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t cannot be denied that observation of principle of natural justice is fundamental for delivery of justice which not only includes opportunity of personal hearing but supply of statements and other documentary evidences so as to enable the person against whom charges are leveled to rebut the said charges. Even though, during the course of hearing the adjudication file was placed where the statements are stated to be not available, however, in the impugned order no categorical finding about non-availability of such statements has been recorded Therefore, the availability of such statements in other investigation files could not be ruled out. In these circumstances, we are of the view that the Appellants be supplied with the statements of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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