Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 279 - CESTAT NEW DELHINon-supply of relied upon documents - Clandestine removal of goods - Appellant made a request for supply of non-relied upon documents so as to file his defence reply - Request was not entertained and order had been passed confirming demands and imposing penalties - Violation of principle of natural justice - Held that:- When the matter travelled before the Tribunal, Tribunal took note of the said lapse on the part of the Revenue and directed the Revenue to supply all documents at the cost of assessee. Liberty was given to the assessee to inspect the files and Revenue was to place a report from the jurisdictional authority on record on 7-11-2011. There is no action by the Revenue on the said direction of the Tribunal and surprisingly no report stand filed by them. Even when the appellant was granted unconditional stay subsequently on the above ground, Revenue did not make any efforts to supply the said documents. In fact even till date the same do not stand supplied. Adamant stand of the Revenue not to supply the non-relied documents to the assessee, which stand seized from their premises and admittedly belonged to them and are required by them for taking a proper defence, result in such type of mess and may result in losing of the case of the Revenue which otherwise may be a good case for them. According to the basic principle of adjudication, the principle of natural justice are required to be followed strictly - No reason on the part of the Revenue can justify such non-return of the documents. It is difficult to understand as to what can be the objection of the Revenue for return of such seized documents, which they no longer require and which admittedly belong to assessee. Probably, there is no valid answer to such question by the Revenue - I set aside the impugned order and remand the matter to the original adjudicating authority with directions to make all efforts for supply of non-relied upon documents to the assessee so as to give a fair chance and fair opportunity to the assessee to consult the said documents and prepare a proper defence reply - Decided in favour of assessee.
|