Natural justice challenge failed where relied upon records were supplied and concurrent findings showed sham excise transactions and fraud.

Non-supply of certain non-relied upon documents and floppies did not vitiate the adjudication where the relied upon documents had already been furnished, repeated opportunities were given, and the appellants declined to cooperate on the ground that all desired material was not supplied. The Court also accepted the concurrent factual findings of the adjudicating authority and tribunal that the transactions were sham, involving paper movements, fictitious units, fake invoices, and non-transportation of goods, supported by confessional statements showing fraud. On that basis, the plea of breach of natural justice was rejected and no substantial question of law was found to arise; the excise appeals were dismissed.

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Issues: Whether non-supply of certain non-relied upon documents and floppies vitiated the adjudication on the ground of violation of natural justice, and whether the concurrent factual findings recorded by the authorities gave rise to any substantial question of law warranting interference in the excise appeals.

Analysis: The record showed that the relied upon documents had been supplied earlier, while the disputed materials were treated as non-relied upon documents. The adjudicating authority recorded that repeated opportunities had been given, the available records and evidence were considered, and the appellants persisted in not cooperating on the ground that all desired materials were not furnished. The Court also noted that both the adjudicating authority and the appellate tribunal had reached concurrent findings that the transactions were sham, involving paper movements, fictitious units, fake invoices, and non-transportation of goods, with confessional statements supporting the conclusion of fraud.

Conclusion: The plea of breach of natural justice was rejected and no substantial question of law was found to arise. The appeals were dismissed.

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