Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2022 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (3) TMI 938 - CALCUTTA HIGH COURTSeeking direction upon the respondent nos.2 and 3 to return non-relied upon documents (Non RUDs) and relied upon documents (RUDs) as mentioned in the seizure list dated 12th September, 2017 - prohibition on respondents from adjudicating the show cause notice - applicability of Rule 24A of the Central Excise Rules, 2002 - extended period of limitation - principles of natural justice - HELD THAT:- The challenge to the show cause notice was rightly rejected by the learned Writ Court and therefore, to that extent the order passed in the writ petition stands affirmed. Applicability of Rule 24A of the Rules - HELD THAT:- It will be too late for the appellants to now harp upon the 30 days’ time limit for returning the documents as it is the appellants, who approached this Court not once but thrice for certain reliefs and in W.P. No.9985 of 2021 direction was issued to the authority to pass a speaking order on the request made by the appellants. Thus, the order dated 28th January, 2022 having been passed in accordance with the directions issued by this Court in the writ petition, the question of now invoking the 30 days’ time limit under Rule 24A does not arise. Whether the department was entitled to invoke the extended period of limitation under Section 11A of the Act? - HELD THAT:- It is not purely a question of law but a mixed question of law and fact and it is for the appellants to agitate the same while submitting reply to the show cause notice. It is noted that the submission of the learned counsel for the appellants that if the appellants are not afforded reasonable opportunity to examine the documents, they will not be in a position to submit an effective reply to the show cause notice. However, we wish to add a caveat to this submission that while it may be true that the appellants should have an effective opportunity to submit a reply to the show cause notice, that would not automatically entitle the appellants for return of the documents to them as the adjudication is yet to commence. If the appellants are permitted to examine the documents in the office of the respondents and permitted to take photostat copies of the relevant pages of the documents at the cost of the appellants and thereafter if the appellants are given time to submit reply to the show cause notice, it would fulfill the principles of natural justice. This appeal is partly allowed while affirming the order passed by the learned Single Bench in rejecting the challenge to the show cause notice.
|