2011 (6) TMI 65 - AT - Central Excise

Violation of Principles of natural justice - The appellant has already deposited an amount of Rs.1.06 crores during the stage of investigation itself - The appellants grievance is that neither the relied upon documents were supplied to them nor cross examination could be conducted before original adjudicating authority nor there is any defence reply on record. that relied upon documents have not been supplied to the appellant - Held that - set aside the impugned order as having been passed in violation of principles of natural justice - matter remanded back to original adjudicating authority.

Summary

Issues: Violation of principles of natural justice in lower authorities' order

In this case, the appellant filed an application for listing the appeal on an out-of-turn basis, even though the amount involved did not meet the criteria for such a hearing. The appellate tribunal noted that the lower authorities had passed the impugned order in violation of principles of natural justice. The appellant had already deposited a significant amount during the investigation stage. Due to the lack of supply of relied-upon documents, inability to conduct cross-examination, and absence of a defense reply, the appellant's grievance was that they were not able to attend the personal hearings scheduled by the original adjudicating authority. The Commissioner(Appeals) had ignored the appellant's grievances. The tribunal reviewed the order of the Joint Commissioner, where it was mentioned that the main and co-noticees did not file any reply to the show-cause notice, despite requests for documents and cross-examination. The tribunal found that the appellant's requests for documents and cross-examination were not adequately addressed, leading to a lack of opportunity to present a defense. The tribunal set aside the impugned order due to the violation of principles of natural justice and remanded the matter to the original adjudicating authority to ensure a fair hearing and timely decision.

This judgment emphasizes the importance of adhering to principles of natural justice in adjudicating proceedings. It highlights the necessity of providing parties with an opportunity to access relied-upon documents, conduct cross-examination, and present a defense. The tribunal's decision to set aside the order and remand the matter underscores the significance of fair procedures in legal proceedings.