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2022 (12) TMI 5 - AT - Central ExciseCompliance with the actual user condition - whether the furnace oil supplied by M/s Nayara Energy Limited was received M/s Essar Shipping Limited and used in their four vessels as claimed by the appellant or otherwise and consequently, the actual user condition is complied with or otherwise? - violation of principles of natural justice. HELD THAT:- It is found that the case involved mainly the facts that whether the goods supplied by M/s Nayara Energy Limited was received and consumed in the vessels of M/s Essar Shipping Limited. The appellant have submitted various documents which prima facie show that the goods have been delivered to all the four vessels i.e. MV Badri Prasad, MV Mahavir Prasad, MV Chandi Prasad and MV Anassa. The adjudicating authority has discarded all the documents submitted by the appellant during the adjudicating process on the ground that these documents were produced first time before the adjudicating authority and same were not available during the investigation of the case. Even the documents evidencing the payment transaction against the supply of goods was also not considered by the adjudicating authority on the flimsy ground that the same were not signed. In this fact, it is not necessary that all the documents which are allowed to be relied upon for defense of the noticee must be made available during the investigation of the case. Once, its authenticity is proved then the said documents must be considered for a fair adjudication. In the present case, the adjudicating authority without ensuring the authenticity of the documents rejected the same, therefore, same is in gross violation of principles of natural justice. Payment transaction against the supplies made by M/s Nayara Energy Limited to M/s Essar Shipping Limited - statements of payment particulars submitted by the appellant was rejected only on the ground that the said document was not signed - HELD THAT:- It is surprising that it is not the statement alone which evidence the payment transaction but the same has to be verified from the books of accounts of the appellant. The adjudicating authority before rejecting such evidence must have verified the books of accounts to check the correctness of the payment transaction between supplier M/s Nayara Energy Limited and purchaser of goods M/s M/s Essar Shipping Limited. By not doing so, the adjudicating authority again violated the principles of natural justice - the matter needs to be reconsidered by the adjudicating authority, after considering all the documents submitted by the appellant whether the same was available at the time of investigation or produced during the adjudication. The adjudicating authority is free to check the correctness and authenticity of the documents produced by the appellants. The matter is remanded to the adjudicating authority for passing a fresh order after observance of principles of natural justice - appeal allowed by way of remand.
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