2003 (5) TMI 248 - AT - Central Excise

Tribunal sets aside duty demand order, stresses document submission for fair process. Remands for re-adjudication.

SECURE INDUSTRIES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MEERUT-I

SECURE INDUSTRIES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MEERUT-I - 2003 (155) E.L.T. 529 (Tri. - Del.) Issues:Challenging Order-in-Original No. 40/2001 confirming duty demand and penalties imposed on company officials due to lack of supplied relied upon documents.Analysis:The appeals contested the Order-in-Original No. 40/2001 confirming duty demand against the company and penalties on its officials. The appellant's advocate argued a violation of natural justice principles as relied upon documents were not provided despite requests. Citing the necessity of documents for defense preparation, the advocate referred to a legal precedent emphasizing the Department's responsibility to supply relied upon documents with the show cause notice. The advocate requested a remand for re-adjudication post document supply.Opposing the appeal, the SDR highlighted the appellant's receipt of the show cause notice and the Department's instructions to collect photocopies of relied upon documents. The SDR mentioned multiple granted personal hearings not utilized by the appellants, indicating no violation of natural justice in passing the impugned Order. The SDR referred to the appellant's letter requesting a personal hearing, which did not mention non-receipt of relied upon documents.The tribunal considered both arguments and reiterated the importance of providing relied upon documents to the accused before demanding Central Excise duty. Noting the appellant's requests for documents and the Department's responses directing personal collection, the tribunal found the Department failed to supply the documents along with the show cause notice. Citing precedents, the tribunal emphasized the necessity of supplying legible copies of relied upon documents for a fair adjudication process. Referring to a specific case, the tribunal highlighted the need for authentic copies of relied upon documents before proceeding with adjudication. Consequently, the tribunal set aside the impugned Order and remanded the matters to the Commissioner for re-adjudication post the supply of all relied upon documents and providing a reasonable opportunity for a hearing.In conclusion, all appeals were allowed by way of remand, emphasizing the importance of supplying relied upon documents for a fair adjudication process.