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of <h1>Tribunal consolidates show cause notices in customs case, orders reexamination. Petitioners to apply for further consolidation.</h1> The Tribunal allowed the Petitioner to consolidate show cause notices with the Central Board of Excise and Customs, leading to the setting aside of the ... Writ jurisdiction - Adjudication - Documents Issues involved: Consolidation of show cause notices, availability of documents for establishing export of goods, setting aside of impugned orders, remand of the matter to the Commissioner of Central Excise.Consolidation of show cause notices: The Tribunal allowed the Petitioner to apply for consolidation of proceedings to the Central Board of Excise and Customs, leading to the setting aside of the impugned order. Subsequently, the Board directed the consolidation of four show cause notices, but the petitioners raised a grievance that not all relevant notices were consolidated. The Court directed the petitioners to apply for the consolidation of any other pending show cause notices related to the issue, in addition to the ones already consolidated. The respondents and Adjudicating Officer were instructed to provide necessary documents to the petitioners to establish their case during adjudication.Availability of documents for establishing export of goods: The petitioners contended that they needed documents from sugar factories involved in export proceedings to prove the export of goods. The Court found this request reasonable and directed the respondents and Adjudicating Officer to make these documents available upon application by the petitioners. The petitioners were permitted to request documents from the proceedings to support their contentions before the Adjudicating Officer.Setting aside of impugned orders: The Court set aside the impugned order dated 3rd September, 2007, along with the order of the Commissioner (Appeals) dated 23rd March, 2007. The matter was remanded back to the Commissioner of Central Excise, Pune II, for further proceedings in accordance with the Court's directions.Remand of the matter to the Commissioner of Central Excise: The Commissioner of Central Excise, Pune II, was directed to proceed with the consolidated show cause notices after the Board's decision on the petitioners' representation. The petitioners were given a four-week timeline to make the representation to the Board. The Court made the rule absolute with no order as to costs.
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