2014 (6) TMI 235 - AT - Central Excise

Tribunal orders release of seized documents for reconciliation before new adjudication

The appellants appealed against an order for the release of only 9 out of 25 seized documents. The Tribunal ordered the authority to provide the remaining ... Principle of fair hearing - right to inspect and receive seized documents - duty to furnish non-relied upon material - remand for fresh adjudicationPrinciple of fair hearing - right to inspect and receive seized documents - duty to furnish non-relied upon material - remand for fresh adjudication - Appellants were entitled to be supplied with seized documents which were not relied upon by the Department and, on non-supply, matter remanded for fresh adjudication after furnishing those documents. - HELD THAT: - The Tribunal found that during investigation 25 documents were seized but only 9 of those, relied upon by the Department, had been furnished to the appellants in the show cause notice, while the remainder were withheld as 'not relied upon'. Because the appellants were not supplied with the non-relied upon seized documents, they could not undertake reconciliation of their records which might materially affect the demand. In the interest of fairness and to ensure adequate opportunity to meet the case, the adjudicating authority was directed to supply the non-relied upon documents to the appellants and thereafter to proceed to final adjudication by fixing a fresh hearing date. The Tribunal accordingly remanded the matter for compliance with this direction and fresh adjudication. [Paras 2, 3]Supply the seized but non-relied upon documents to the appellants and remit the matter to the adjudicating authority for fresh adjudication and hearing.Final Conclusion: Appeal disposed by remanding the matter to the adjudicating authority with directions to furnish the seized 'non-relied upon' documents to the appellants and thereafter to fix a date for final hearing and fresh adjudication. The appellants appealed against an order where only 9 out of 25 seized documents were given to them. The Tribunal directed the authority to provide the remaining 'not relied upon' documents to the appellants for reconciliation before a fresh adjudication. The appeal was disposed of accordingly.