TMI Blog2013 (1) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... vo adjudication - Department failed to supply to the respondent un-relied upon documents seized during investigation despite of request – Circular No. 42/88-CX, dated 24-5-1988 - Circular No. 48/88-CX.6, dated 10-6-1988 - Held that:- As per these circulars, the documents/records which are not relied upon in the Show Cause Notice are required to be returned under proper receipt to the persons from whom they are seized. Therefore, we do not find any fault with the above approach adopted by the Commissioner (Appeals), therefore, the impugned order remanding the matter for de novo adjudication after supply of copies of relevant documents to the respondent cannot be faulted. Against revenue - 2827/2009 - A/811/2012-EX(DB)(PB) - Dated:- 10-7-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovo adjudication we may note that this issue came up for consideration of the Supreme Court in the matter of UOI v. Umesh Dhaimode - 1998 (98) E.L.T. 584 (S.C.) wherein the Supreme Court had an occasion to interpret the provision relating to powers of the Commissioner (Appeals) under Section 228 of the Customs Act which provision is pari materia to the amended Section 35A of the Central Excise Act. In the aforesaid matter the Supreme Court held that though there is no specific power of remand given under Section 228 of the Customs Act to the Commissioner (Appeals), yet the power to remand the matter to the adjudicating authority is inbuilt in the said provision. The relevant observation of Supreme court is reproduced thus :- 2. As the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants despite their repeated requests which is in violation to the principles of natural justice and law laid down vide catena of judgments relied upon by the appellants and passed by the Hon ble Supreme Court and followed by various Hon ble High Courts and Tribunals. I find that Circular No. 42/88-CX.6 dated 24-5-1998 reads as below :- Subject : Handling of seized documents/records - Instruction regarding. Whenever any documents/records are seized, immediate efforts should be made to segregate the documents which are proposed to be relied upon in framing/establishing the charges, from the remaining documents/records. 2. Once the show cause notice is issued to the party the documents/records which have not been relied upon may be re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipt of the show cause notice which has not been done by the department despite repeated requests of the appellants. I find that Hon ble Tribunal has followed the said judgment in number of cases including the judgments mentioned below and remanded the case to the original adjudicating authority to decide the case after supplying the un-relied upon documents to the assessee : (a) 2002 (149) E.L.T. 369 (Tri.-Mad/Chennai) (b) 2008 (12) S.T.R. 180 (Tri.-Bangalore) (c) 2008 (224) E.L.T. 606 (Tri.-Kol.) (d) 2008 (227) E.L.T. 544 (Tri.-Kol.) (e) 2008 (230) E.L.T. 518 (Tri.-Kol.) (f) 2008 (234) E.L.T. 475 (Tri.-Kol.) In the instant case also, the appellants have shown their inability to put forth any defence ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
