TMI Blog2007 (12) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... In other words, an effective opportunity of meeting the allegations raised in the show-cause notice was not available to any of these appellants. This case clearly involves negation of natural justice - E/683-685, 691-694 & 705/2007 - 1484-1491/2007 - Dated:- 12-12-2007 - S/Shri P.G. Chacko, P. Karthikeyan, JJ. REPRESENTED BY :Shri M.N. Bharathi, Advocate, for the Appellant. Dr. Nitish Birdi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. After examining the records and hearing both sides, we find that the appeals can be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeals. 2. These appeals are against an order passed by the Commissioner in adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... company was closed. On 4-4-1992 to March, 1995 alleging that the petitioner and three others viz. Bharat Polypacks, Boss Poly Works and Modern Polypacks have evaded the Central Excise Duty by wrongly availing the benefit of exemption under Notification No. 175/86, 1/93 and have removed the same without payment of proper Central Excise Duty. 2. The petitioner was required to show cause as to why he shall not pay a sum of Rs. 12,47,231/- being the duty short paid and also penalty etc. The petitioner filed a detailed reply. After receiving the reply, the matter was listed for hearing on 11-1-2000. The documents relied on by the first respondent was furnished to the petitioner. The petitioner appeared before the respondent and reiterated his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that they do not require any further hearing in the matter and in spite of that, in order to observe the principles of natural justice, the present notice has been issued. 6. To this, the learned Counsel for the petitioner submitted that in the year 2000, when the proceedings were on, the petitioner made their submissions before the authority, who is not the authority, who is now seized of the matter and therefore, what they had stated with regard to the non-requirement of any further personal hearing may not be applicable to the present situation. It is necessary that they are furnished with the relied upon documents. 7. The lapse of six years obviously has given rise to some difficulty. In that both the parties claim that they do no h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the authority shall pass orders in accordance with law. The Writ petition is disposed of accordingly. 4. It was in pursuance of the above direction of the Hon ble High Court that the Commissioner passed the impugned order. In all the appeals before us, the main grievance raised by the appellants is that the relevant records were not supplied for perusal and hence the appellants were not in a position to raise effective objections with regard to the subject-matter of the notice. In other words, the grievance is that natural justice was denied to the appellants by the adjudicating authority. Learned Counsel has reiterated this grievance before us. On the other hand, it is the submission of learned SDR that the relevant records were not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their records. However, the said files were presently not traceable. 5. After considering the submissions, we note that all the files had gone untraceable in the Departmental offices concerned and hence could not be shown to the party for perusal. It appears, the files were not available. The direction of the Hon ble High Court to the Commissioner was to show the three files, if available, to the writ petitioner for perusal. Apparently, the files were not available and hence could not be shown to the writ petitioner for perusal. The Hon ble High Court s order contains a further observation to the effect that the party could raise all objections with regard to the subject-matter of the notice before the authority concerned and, thereafte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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