TMI Blog2005 (5) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... CEGAT have not been complied with, presumably due to the fact that the said documents have been lost by the Department. Hence, we cannot accept the adjudicating authority's observations that these documents are not relied upon. Once the show cause notice mentions that certain documents are relied on, the Department should take utmost care to preserve them and furnish copy of the documents to the party. Non-furnishing of relied on documents is clearly a violation of denial of principles of Natural Justice. The de novo order also suffers from the vice of denial of principles of 'Natural Justice' as the original order. Thus, without going into the merit of the case, we are compelled to set aside the impugned order. In view of thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Shri Sunil Kumar, Director of the appellant s Company under Rule 209A of the Central Excise Rules, 1944. The party went in appeal before the Hon ble CEGAT. The CEGAT passed Final Order No. 187 188/2002, dated 12-2-2002 setting aside the impugned order on the ground of violation of principles of Natural Justice and remanded the matter to the concerned adjudicating authority to consider the request made by the party for furnishing the documents relied upon by the Department and for passing a suitable order on providing opportunity to the party. M/s. Lampo Computers Pvt. Ltd. repeatedly requested the Revenue for furnishing the documents relied upon by the Department. It is on record that the documents relied upon by Revenue are not availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given. (2) Crescent Computers (P) Ltd. v. CCE, New Delhi [2002 (149) E.L.T. 1399 (T)] wherein the Tribunal has held that principles of natural justice are violated when copies of the sales invoices, purchase invoices, etc. which would have enabled the assessee to meet every charge raised in the show cause notice are not supplied despite persistent requests made both in reply to the show cause notice as also after personal hearing. (3) Tribhuvandas Bhimji Zaveri v. CCE [1997 (92) E.L.T. 467 (S.C.)] [The Hon ble Supreme Court has held that when relied upon documents are not furnished, the right to offer proper explanation is severely prejudiced. Failure to supply copies of documents has caused prejudice and the principles of natural justice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nge of documents, which are very foundation of civil justice, will be principally adopted by any authority in rendering such justice]. (9) Duncans Industries Ltd. v. UOI [2004 (165) E.L.T. 484 (S.C.)] [The Hon ble Supreme Court has reiterated that Section 35C of the Central Excise Act, 1944 incorporates the well known principles of the natural justice that nobody should be condemned unheard]. (10) Rathi Udyog Ltd. v. CCE, Meerut [2000 (123) E.L.T. 880 (T)] [Natural justice applies to inspection and supply of copies of record. When sufficient opportunity is not afforded to make effective representation in the proceedings pursuant to the show cause notice, an order passed in violation of principles of natural justice cannot stand scrutiny bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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