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1997 (1) TMI 86 - SC - Central ExciseWhether principle of natural justice have been violated? Held that:- The appellants, by their letter dated 9-1-1985, had requested the authorities to furnish the certified copy of the check list prepared at the time of the raid with a view to enabling them to check and verify the particulars. In reply thereto, the Income Tax Officer expressed his inability to provide the required documents. We have extracted the passage from his reply in the earlier part of this judgment. This, contends the learned counsel for the appellants, severely prejudiced the appellants' right to offer a proper explanation and to that extent the principle of natural justice stood violated. We fail to appreciate why the authorities could not furnish the required information to the appellants. To say that the documents are not readily available with the officer, is no ground to deny vital information to a person who is to be visited with a penalty under the Act. We are of the view that the failure to supply this important piece of information to the appellants has prejudiced the appellants and to that extant, we agree with Mr. Diwan that the principle of natural justice would stand violated. Appeal allowed.
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