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M/s. Impaq Electronics Pvt. Ltd. Versus CCE, Delhi-II

2016 (8) TMI 382 - CESTAT NEW DELHI

Validity of impugned order - Violation of principle of natural justice - Order passed in the absence of appellants - absence of relied upon and resumed documents (RUD) - Held that:- the impugned order stand passed in the absence of the appellants as such without observing as to who is at fault, the assessee or the Revenue, we deem it fit to set aside the impugned order and remand all the matters to the original Adjudicating Authority for de-novo consideration. Needless to say that the appellant .....

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relevant period was engaged in the manufacture of UPSS and inverters and static constant voltage transformers. Their factory was visited by the Central Excise Officers on 18/7/2000 and verifications were made. As a result, the records maintained by the appellant were seized under a Panchnama dated 18/7/2000. The scrutiny of the records led the officers to believe that the appellant has been indulging in clandestine activities. Accordingly, based upon the same as also the evidences collected duri .....

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ating Authority and the appellants were also visiting the office and getting the photocopies of the documents. The supply of the documents was not completed till 2006-07, in spite of the number of opportunities having been granted to the appellants. Thereafter, the Adjudicating Authority took up the matter for adjudication and decided the same against the assessee. Appeal against the said order also did not succeed before Commissioner (Appeals). 3. Hence, the present appeals. 4. The appellants g .....

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y could not prepare their defence reply and file the same. As such the impugned orders having been passed in the absence of the assssees, are violative of principle of natural justice and are liable to set aside on the same ground. 5. While examining the above stand of Ld. Advocate, we note that the Adjudicating Authority, has on some occasions, fixed the same date of personal hearing, immediately after the date which was given to the appellants for collection of the photocopies, thus, defeating .....

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ed 18/5/2006 addressed by the assessee indicating that while most of the documents have been procured by them but a few important documents are still to be received and they should be given another opportunity to get the photocopies of the same. 6. On the other hand, the Adjudicating Authority has blamed the assessee by holding that in spite of the number of opportunities having been given to them, they have not able to get the inspection of the records completed and taking all the photocopies. .....

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