Appellate Tribunal CESTAT overturns order for violating natural justice principles in EOU factory case

The Appellate Tribunal CESTAT, Ahmedabad, set aside the impugned order due to gross violation of natural justice principles by the Commissioner for not providing relied upon documents to the appellant in a case involving a 100% EOU factory. The Tribunal emphasized the importance of supplying documents for a fair process and remanded the matter for fresh adjudication.

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Issues involved: Violation of principles of natural justice in passing the impugned order due to non-supply of relied upon documents to the appellant.

Summary:
The Appellate Tribunal CESTAT, Ahmedabad, after dispensing with the pre-deposit condition, found that the impugned order was passed by the Commissioner in gross violation of principles of natural justice. The case involved a 100% EOU factory raided by officers, leading to show cause notices for alleged diversion of duty-free imported raw material in the domestic market. Subsequent show cause notices were issued, demanding duties and penalties. The Commissioner refused to supply relied upon documents to the appellant, citing delay in the request. However, the Tribunal held that denying documents and proceeding ex parte was unjust. The Tribunal set aside the impugned order and remanded the matter for fresh adjudication, emphasizing the importance of supplying relied upon documents for a fair process.

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