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2016 (8) TMI 705 - HC - Central ExciseValidity of settlement order - petitioner cleared the finished goods from the factory with cover of statutory invoice and without payment of duty - failed to maintain proper accounts of finished goods manufactured and cleared from its factory premises - petitioners have paid duty as demanded in the show cause notice i.e. more than amount which has been settled by the Settlement Commissioner. Held that:- Settlement Commissioner had conducted enquiry on 02-12-2014 and, thereafter, granted ten days more time to make further submissions, if any. Perusal of impugned order, it is manifest that revenue subsequently relied on letters dated 08-12-2014, 13-12-2014, 27-01-2015 and 05-02-2015. These letters were much subsequent to the date of hearing conducted by Settlement Commissioner. The copies of said letters/documents were also never provided to the petitioners. The petitioners had filed specific application seeking documents. Provisions of Section 32-J of the Excise Act clearly entitles the applicant to provide certified copies of any such report or part thereof. Considering the above, the said letters appear to have been read while passing the impugned order without giving copies of the same to the petitioners and also without bringing it to the knowledge of petitioners. Such an order is certainly not in consonance with the cardinal principles of natural justice, also considering the fact that petitioners have paid duty as demanded, we are inclined to exercise our discretion. Therefor, the impugned order is quashed and set aside. The Settlement Commissioner shall decide said proceedings afresh after giving opportunity to the petitioners to put forth their case so also furnish certified copies of the relevant letters/documents to the petitioners. - Petition disposed of
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