TMI Blog2011 (2) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... ormula, and its application depends upon the nature of the jurisdiction conferred on the administrative authority, upon the character of the rights of the persons affected, the scheme and policy of the statute and other relevant circumstances disclosed in a particular ease - It is evident, therefore, that no prejudice was caused to the appellant on their being denied the opportunity of cross-examining Sri Om Prakash Sharma when its Managing Director had himself accepted the said statement to be true - Appeal is dismissed - 332 of 2010 - - - Dated:- 11-2-2011 - V.V.S. Rao and Ramesh Ranganathan, JJ. REPRESENTED BY : Shri C.V. Narasimham, Counsel, for the Petitioner. [Order per : Ramesh Ranganathan, J.]. This appeal, under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Om Prakash Sharma which reflected a true account of the transactions in MS Ingots and CTD Bars which were clandestinely cleared by the appellant; the contents of the documents, recovered from Sri Om Prakash Sharma, and other employees of the Appellant company, were accepted by the Managing Director of the Appellate Company as being correct; the evidentiary value of these documents were, therefore, not lost for the reason that Sri Omprakash Sharma was not produced for cross-examination by the appellant; Sri Omprakash Sharma was not a third party witness totally removed from the transactions of the assessee; the Appellant was a person and its executives and employees could not, appropriately, be labelled as third party witnesses; the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty and in tons and the Column No. 5 gives the buyers reference as well as the loaders references. The first column gives the vehicle No. under which the material relating to the records cleared. The second half of the page gives the a/c of ingots received on 25-9-2003. The first column gives the vehicle No. in which the ingots were received. The second column gives the quantity received as per the weighment slip of the supplier of the ingots, the third column gives the weight as per our weighbridge and the fourth column gives the reference of the supplier of the ingots. Similar information is available regarding receipt of ingots on 25-9-2003 and 26-9-2003 on the first half of the reverse of page 201. The second half gives the details of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the same could not be proved on cross-examination of Sri Om Prakash Sharma by the Appellant. 8. In Sunder Ispat Limited - 2002 (141) E.L.T. 24 (A.P.H.C. DB), on which strong reliance is placed by the Learned Counsel for the petitioner, the question which fell for consideration was whether the petitioner therein was required to be given an opportunity to rely upon documents, (which were not relied upon by the department), in his defence. A Division Bench of this Court, following the judgment of the Calcutta High Court in M.S. Naina v. Collector of Customs, West Bengal, Calcutta - 2000 (123) E.L.T. 39, and an unreported decision of a Division Bench of this Court in W.P. No. 21450 of 2000 dated 24-1-2001, held that a document to be releva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to administrative realities and other factors of a given case, can be exasperating. We can neither be finical nor fanatical but should be flexible yet firm in this jurisdiction. [Chairman, Board of Mining Examination and Chief Inspector of Mines v. Ramjee - (1977) 2 SCC 256]. Whether any particular facet of the principles of natural justice would be applicable to a particular situation, or whether there has been any infraction of the application of that principle, has to be judged in the light of the facts and circumstances of each particular case. The basic requirement is that there must be fair play in action. [K.L. Tripathi v. State Bank of India - (1984) 1 SCC 43]. The doctrine of natural justice cannot be imprisoned within the strait-j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny of these principles, in a given case, is likely to have resulted in deflecting the course of justice. [State of U.P. v. Om Prakash Gupta - AIR 1970 SC 679]. Where, on the admitted and indisputable facts, only one view is possible no prejudice can be said to have been caused. [S.L. Kapoor v. Jagmohan - (1980) 4 SCC 379; Aligarh Muslim University - (2000) 7 SCC 529; Dr. Gurjeewan Garewal v. Dr. Sumitra Dash - (2004) 5 SCC 263]. Where the facts arc not in dispute, an inquiry would be an empty formality. [Anil Bajaj (Dr) v. Postgraduate Institute of Medical Education Research - AIR 2002 SC 2414]. Violation of principles of natural justice may not, by itself, necessitate interference by this Court under Article 226 of the Constitution of In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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