TaxTMI 
TaxTMI 
1998 (7) TMI 346
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.... been passed by the Commissioner in gross violation of principles of natural justice. Elaborating on his arguments, he submits that a show cause notice dated 30-11-1994 proposing to disallow the Modvat credit taken by them during the period July, 1989 to September, 1991 was issued to the applicants. Thereafter a fire broke in their Office on 31-12-1994 and all the documents including the show cause notice lying in the Office were burnt. On 15-1-1995 applicants wrote a letter to their jurisdictional Superintendent of Central Excise for supply of copy of the show cause notice along with its annexure. The applicants were directed to complete the formalities by depositing Rs. 30/- for obtaining the copy of the show cause notice by the Superinte....
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....nd to also allow the appeal by remanding the matter to the adjudicating authority for fresh decision. 3. Shri S.N. Ghosh, ld. JDR for the Revenue submits that for 3 years continuously no effective steps were taken by the applicants to procure the relied upon documents from the Department. The second and the third hearing was fixed after a gap of 2 years and in the meanwhile the applicants could have taken the photo-copy of the documents. But they have failed to do so. In the circumstances the adjudicating authority was left with no other option, but to proceed ahead with the adjudication. 4. We have considered the submissions of both the sides. Applicants have argued only on the violation of principles of natural justice. No dou....