TaxTMI 
TaxTMI 
2013 (9) TMI 935
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....submissions made by counsel for the parties, it would be appropriate to make a brief reference to the facts. M/s Gulab Industries (P) Ltd., Ludhiana is engaged in the business of processing man-made fabrics. During the course of checking by preventive staff of the Central Excise Division-1, Ludhiana, a vehicle (tempo), loaded with processed man-made fabrics was apprehended at Link Road, Ludhiana. Surjit Singh, driver of the tempo could not produce any bill, invoice or other document, evidencing payment of central excise duty. The driver of the tempo, recorded his statement, dated 26.9.1998, under Section 14 of the Central Excise Act, 1944 (hereinafter referred to as the Act), stating that he was working as a driver with M/s Gulab Industrie....
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....storation of appeal, which was dismissed on 3.6.2011. Counsel for the appellant submits that it is true that there was an error on the part of the Adjudicating Officer in failing to furnish relevant documents along with the notice but as letters were repeatedly addressed to the respondent to come forward and inspect records and receive copies of relevant documents but the respondent did not come forward, the appellate authority and the Tribunal have erred in holding that principles of natural justice have been violated. It is further submitted that the Department is a large organization, where errors are likely to creep into its functioning, and as the appellant had appended all relevant documents before the Tribunal, a wholesome view shou....
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....te the show cause notice. Admittedly, documents were not supplied to the respondent. The negligence does not end here. The appellate authority granted time to the Department to furnish documents to the respondent so that it could reply to the show cause notice but this opportunity also did not elicit any response, compelling the appellate authority to reverse the order passed by the Adjudicating Officer for violation of principles of natural justice. The Tribunal has dismissed the appeal and the application for restoration, on the ground of violation of principles of natural justice. While we find no error in the impugned orders as far as violation of principles of natural justice are concerned, we cannot ignore the fact that negligence or....