2012 (5) TMI 537

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..... In this case, the duty demand against the appellant has been confirmed on the basis of the report of the Cost Accountant who was appointed in terms of the provisions of Section 14A(1) of the Central Excise Act, 1944. The original adjudicating authority's order confirming duty demand along with interest and imposing equal amount of penalty was upheld by the Commissioner (Appeals) against which thi .....

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..... the Act and the material gathered on the basis of audit and also the documents relied upon, instead of supplying the copies of those documents as also the report of the Cost Accountant Shri N.P. Mukherjee, the Department proceeded with the matter and decided ex parte. Thus, this has resulted in violation of natural justice, as for want of those documents, the appellant assessee was not in a positi .....

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..... thout supplying the audit report and other documents requested by the Appellant and without hearing the Appellant in person while Section 14A(5) provides that the assessee shall be given an opportunity of being heard in respect of any material gathered on the basis of the Audit and proposed to be utilized in any proceedings under the Act and the Rules made thereunder. The impugned order is, theref .....

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