2005 (6) TMI 322

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....ovisions of the Central Excise Rules without preparing Central Excise invoice and without paying proper excise duty. The show cause notice dated 11-4-2000 was issued by the Commissioner to the said company for the contravention mentioned above. He submitted that it is pertinent to mention that no show cause notice was issued to the appellant at the time of issuance of the notice to the company as mentioned above. The said show cause notice was adjudicated upon by the ld. Commissioner on 27-12-2000 and the company has accepted the contravention and paid the duty and penalty as imposed on it. Thus, the matter stood duly extinguished. However, without any fresh show cause of action, the said Commissioner has issued a show cause notice dated 11....

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....w cause notice to the appellant and again imposed a penalty of Rs. 5 Lakhs on the appellant. The same is not legally sustainable as justice should not only be done but it should also appear to have been done is totally absent in the present case. The principle that no man shall the judge of his own cause is fully violated. In a similar decision in the case of Mohammad Irfan Khan v. Superintendent, Central Excise, Moradabad reported in 2000 (123) E.L.T. 140 (Allahabad), it has inter alia been held that the prosecutor or detector of crime is interested in the result of judicial proceedings, therefore, he being the interested party should not sit as a judge. Relying on the decision in the case of Sulochana Amma reported in 1995 (77) E.L.T. 785....