2002 (2) TMI 430

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....ppearing for the Revenue drew our attention to Para No. 2 as well as Para No. 7 of the Grounds of Appeal among various pleas which are as follows : - "2. The Learned Commissioner of Central Excise (Appeals) has erred in holding that the transactions between the appellants and M/s. BPL Ltd were on principal to principal basis, inspite of availability of various incriminating internal documents, relied upon by the original authority, which unequivocally revealed existence of mutuality of interest between the appellants and the buyer. The OIA is not legally correct and proper being silent about such relevant documents as listed below : (a)      Letters (i) DC:MD:BSU/714 dated 09-04-94 (ii) DC/WM/94 dated 02-....

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...." 3. While reiterating the grounds, she submitted that party has filed an appeal before the Commissioner (Appeals) on the ground that the Original adjudicating authority had violated the principles of natural justice by relying on fresh documents which were not referred to in the show cause notice and copies were not supplied to them before passing the order. This aspect has not been considered by the first appellate authority. He should have examined the veracity of said documents before passing the order. He has not given any reason for not considering such documents. In view of this discrepancy, she requested that matter may be remanded to the Commissioner (Appeals) to examine the relevant documents and to pass an order according....

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....o order as to costs. 5. We have carefully considered the matter. As can be seen from the records, the party has taken a specific plea before the first appellate authority that Assistant Collector has gone beyond the show cause notice in relying upon the said documents while demanding the duty. It is not clear from the impugned order whether the very documents have been examined by the Commissioner (Appeals). Reason is also not forthcoming in the impugned order why these documents have not been considered. In view of this discrepancy, we find that there is lot of force in the arguments advanced on behalf of the Revenue that matter requires to be remanded. With respect, we find that observation made by the Supreme Court in the case of....