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of <h1>Tribunal overturns duty demand & penalty citing denial of natural justice, orders fair re-adjudication process.</h1> The Tribunal set aside the Commissioner's order confirming duty demand, penalty imposition, and confiscation due to alleged clandestine activities, citing ... Adjudication - Delay - Prejudice Issues:Appeal against confirmation of duty demand, penalty imposition, and confiscation order based on denial of natural justice.Analysis:The judgment involves an appeal against the confirmation of duty demand, penalty imposition, and confiscation order due to alleged clandestine manufacture and clearance of excisable goods. The ld. Commissioner confirmed a duty demand of over Rs. 1.6 crores against the appellants, along with penalties and confiscation of assets. The show cause notice raised demands for central excise duty on excisable goods, compressors, and air conditioners allegedly manufactured and cleared beyond permissible limits. The appellants challenged the order primarily on grounds of denial of natural justice, citing delays in adjudication and lack of access to crucial documents.The appellants requested copies of relied-upon documents and permission for cross-examination, which were not adequately provided over a period of about 10 years. The appellants argued for re-adjudication based on principles of natural justice, citing Supreme Court decisions and emphasizing the importance of procedural fairness. The department alleged clandestine activities by the appellants, but the Tribunal noted the failure to supply all documents and the significant delay in adjudication, potentially prejudicing the appellants' defense.The Tribunal found that the adjudicating authority violated principles of natural justice by not supplying all relied-upon documents, disregarding the appellants' requests for cross-examination and document access. Consequently, the Tribunal set aside the Commissioner's order and directed a fresh adjudication on all issues, emphasizing the need for procedural fairness, including supplying documents, allowing cross-examination, and providing a reasonable opportunity for personal hearing. The Tribunal allowed the appeals by remanding the case for a fair and expeditious re-adjudication process.
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