9911796707
TMI Blog1998 (7) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... s been passed by the Commissioner in gross violation of principles of natural justice. Elaborating on his arguments, he submits that a show cause notice dated 30-11-1994 proposing to disallow the Modvat credit taken by them during the period July, 1989 to September, 1991 was issued to the applicants. Thereafter a fire broke in their Office on 31-12-1994 and all the documents including the show cause notice lying in the Office were burnt. On 15-1-1995 applicants wrote a letter to their jurisdictional Superintendent of Central Excise for supply of copy of the show cause notice along with its annexure. The applicants were directed to complete the formalities by depositing Rs. 30/- for obtaining the copy of the show cause notice by the Superint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and to also allow the appeal by remanding the matter to the adjudicating authority for fresh decision. 3. Shri S.N. Ghosh, ld. JDR for the Revenue submits that for 3 years continuously no effective steps were taken by the applicants to procure the relied upon documents from the Department. The second and the third hearing was fixed after a gap of 2 years and in the meanwhile the applicants could have taken the photo-copy of the documents. But they have failed to do so. In the circumstances the adjudicating authority was left with no other option, but to proceed ahead with the adjudication. 4. We have considered the submissions of both the sides. Applicants have argued only on the violation of principles of natural justice. No do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reafter would supply the relevant documents within a period of 1 month. Applicants would file reply thereafter within a period of 1 month. And the collector shall adjudicate the matter as fast as possible. Needless to say that before adjudication, Commissioner will give an opportunity of effective personal hearing to the applicants. As the appeal has been allowed by way of remand, stay petition also gets disposed of. 5. [Order per : S.K. Bhatnagar, Vice President]. - I like to add in order to clarify that the stay petition was heard first and as the matter was in a narrow ............ and all the essential aspects had already been covered the main appeal was also taken up in view of no objection from both the sides and the matter re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
