1994 (5) TMI 79

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... simultaneously. The notice of hearing was issued for listing of the stay application. Shri R. Santhanam, learned Advocate who has appeared on behalf of the appellant pleaded that there are 12 show cause notices. Out of 12, 8 show cause notices were issued by the Superintendent of Central Excise, 2 show cause notices by Additional Collector of Central Excise, 1 show cause notice by Deputy Collector and 1 show cause notice by Assistant Collector. Shri Santhanam, learned Advocate pleaded that there was a search at the appellant's business premises on 10-11-1987 and the Revenue Authorities seized all the records of the appellant. He pleaded that the Adjudicating Authority viz. Collector has passed one consolidated order disposing of all the 12....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... separately on the sole proprietary concern as well as on Shri Deepak D. Gupta which is not correct in the eyes of law. In support of his argument, he cited a decision in the case of Universal Commercial Corporation v. Collector of Customs, Delhi reported in 1994 (69) E.L.T. 150 (Tribunal). He pleaded that in case, the appellant is desired to deposit the duty amount of Rs. 13,21,360.93 and penalty at Rs. 15 lakhs, it will amount to undue hardship. He also argued that on merits, the appellant has got a good case since the appellant is agitating the denial of principles of natural justice. He pleaded for remand of the matter to the Adjudicating Authority for giving an opportunity to examine the records and also the Revenue Authorities should ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y Assistant Collector, Central Excise, Noida vide his C. No. V(18)/Prev/UE/629/87/3358, dated 25/26-4-1988. Since all our records have been taken away by your officers, we would request you to allow us to have photocopies thereof to enable us to file our defence reply. In the show cause notice, we find that several annexures have been indicated as enclosed with the notice, but we have got annexures `A', 19 & 20 only. You are, therefore, requested to supply the remaining annexures as early as possible. In the meantime, we request you to extend the period of filing our defence reply by one month after we are supplied the aforesaid documents and facility to consult our records. We however, deny the allegations made in the show cause n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ential documents required to be made copies of. It would also, perhaps, be appropriate for the Collector to sift the seized documents and as far as practicable at this stage, to identify the documents essentially necessary for the department so that the non-essential surplusage could be weeded out to the extent possible to reduce the number of documents which the petitioner may make copies of." In view of the above discussion, we are of the view that there was denial of principles of natural justice. Since one consolidated order has been passed in all the 12 show cause notices, it will not be proper for the Tribunal to segregate the quantum of duty and penalties. The order is to be seen as a whole. In these circumstances, we are of the v....