TMI Blog2019 (7) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... he jurisprudential basis of principles of natural justice was procedural fairness, accuracy of outcome leading to general social goals, etc. Nevertheless, there may be situations where a fair hearing would make no difference, meaning that a hearing would not change the ultimate conclusion reached by the decision maker. In such case, no legal duty to supply a hearing arises. These observations have no bearing on the facts of our case. The authority relied on materials without supplying copies to the assessees, that is to say, without enabling the latter to show effective cause against the materials or submit explanation. The remission of the matter in such a case is no empty formality, but a legal imperative. - EXCISE APPEAL NOS.6 OF 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered by the Tribunal mainly with reference to the facts of the cases of M/s Twenty First Century Wire Rods Limited ( Company ) who were suppliers of the goods, namely, Steel Ingots, and who were claimed to have removed the goods clandestinely by evading duty and who were ordered to pay the applicable duties together with interest and penalties, respectively, under Sections 11A (2), 11AB and 11 AC of the Central Excise Act 1944. 4. Before the Tribunal, the company and its directors were the appellants. The impugned order of the Commissioner was sought to be challenged by them on two grounds. The first was failure on the part of the Authorities to comply with the basic principles of natural Justice. The grievance of the company a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rious persons, whose cross examinations were sought, but had decided the matters on the basis of other evidence found in the course of the investigation by the department. The Tribunal, in the premises, observed that there was no denial of natural justice. The Tribunal rightly held that whilst assessing the merits of a case of violation of principles of natural justice, the Court has to assess not merely the technical aspect of refusal to allow cross examination but whether as a result, a failure of justice has been caused so far as the complainant before it is concerned. Since the statements of the persons, whose cross examinations were sought by the assesses, were not relied upon for arriving at the conclusion on payment of duties, intere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of the Authority that they were not furnished with the copies of various pages of these Books. In other words, the Tribunal found that the relevant documents, which the Authority appeared to have relied upon, in fact, comprised of the very documents regarding which the grievance was made by the appellant about non-receipt. The Tribunal observed that the duty liability had to be fixed on the basis of the entire documentary evidence collected in the course of investigation, including the fact about the cash transaction by the appellant in relation to the products, which were manufactured and clandestinely removed from the appellant's premises. Having thus considered the matter, the Tribunal was of the view that the appellants' case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being made available to the assessees, there was failure of principles of natural justice and that the matter ought to be remanded to the Adjudicating Authority. 9. The judgment of Dharampal Satyapal Ltd. Vs. Deputy Commissioner of Central Excise, Gauhati relied upon by Ms. Desai has no bearing on the facts of the present case. That was a case where the the subject matter of challenge involved refund of the benefits earlier accorded to the appellant before the Supreme Court. The Notification under which benefits were accorded to the appellant stood nullified by Section 154 of Finance Act, 2003, which was given a retrospective effect. The legal consequence of this statutory provision was to make the amount, by which the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pty formality, but a legal imperative. 10. Excise Appeal Nos. 6 of 2010, 4 of 2010, 5 of 2010, 7 of 2010 and 8 of 2010 are, in the premises, dismissed by answering the questions of law against the Appellant Commissioner of Customs and Excise, that is to say, in the affirmative. 11. So far as Excise Appeal of M/s Ellenabad Steels Private Limited (Excise Appeal No.1/2011) is concerned, even this appeal can be appropriately disposed of in terms of the observations made above. M/s Ellenabad Steels Private Limited are the purchasers of the subject goods from M/s twenty first Century Wire Rods Limited and their case will, in turn, depend on what happens to the duty liability claimed from M/s Twenty First Century Wire Rods Limite ..... X X X X Extracts X X X X X X X X Extracts X X X X
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