TaxTMI 
TaxTMI 
2010 (10) TMI 940
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....eposit of balance amount of duty and entire amount of penalty imposed upon M/s. Santogen Silk Mills and penalties imposed on other appellants who are the employees of M/s. Santogen Silk Mills and proceed further to decide the appeals itself, inasmuch as we find that the Commissioner, while passing the impugned order, has not carried out the directions as contained in the earlier remand order of the Tribunal. 2. After hearing both sides, we find that the Tribunal vide its order No. C-III-834 to 841/2003-WZB, dated 19-5-2003 [2003 (157) E.L.T. 208 (T)] after considering the learned Jt. CDR's submission that though an opportunity to inspect the seized documents was given to the appellant, the copies were not provided, the matter was rema....
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....86-96, dated 1-4-99. He is requested to arrange the copies of the required documents well in advance of the date of P.H. i.e. 8-12-03." Copy of M/s. Santogen Silk Mills Ltd.'s letter dt. 8-12-03 addressed to Assistant Commissioner, Central Excise (Preventive), Vapi. "Dear Sir, Sub : CEGAT's Order Nos. C-III/834-841/2003-WZB, dated 19-5-2003 in case of M/s. Santogen Silk Mills Ltd. We are enclosing herewith copy of Letter F.No. V(Ch.54)/15- 2/OA/99, dated 6-11-2003. In this connection, we request you to provide us documents at Sr. Nos. 7 to 16 of Annexure to show cause notice to enable us to submit our advocate for reply letter Thanking you. Yours faithfully. For Santogen Silk Mills Ltd. Sd/- Authorised Signatory." Copy of M/s. Sa....
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.... Commissioner HQ, (Preventive), Vapi, for copies of relied upon documents so far not given to us. Accordingly, we have already addressed a separate letter dated 11-9-08 to Dy. Commissioner, HQ (Preventive) with a request to forward us copies of relied upon documents (Sr. Nos. 7 to 16 of Annexure of show cause notice). On receipt of the above documents, we shall hand over the same to our Advocate, who is handling the above matter. We will at least require 60 days time thereafter to finalise the reply letter. Accordingly, we request your honour to adjourn the PH and same may be refixed after we file our defence reply letter. We will be highly obliged for the above kind act. Further, our correspondence in the above matter is as follows, s....
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....rder, has observed as under : "On 15-12-03, AC(P), Vapi has informed that the noticees have not contacted his office for obtaining the copies of the relied upon documents. It is interesting to note that the noticees made an issue of the fact that the documents were not supplied to them in spite of their request before the Tribunal during the hearing on 1-5-03, but though they received the letter advising them to contact AC(P), Vapi for collecting the documents on 17-11-03, they did not turn up till 15-12-03. This only proves that the noticees were not actually interested to get copies of relied upon documents, the plea was taken only to delay the judicial process on the ground that principle of natural justice are not being followed by the....
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....st OIO was passed on 15-5-02, 16 dates were offered to them. It proves that this is the modus operandi of the noticees, deliberately not to receive the intimation and not to appear before the original adjudicating authority but then to create a big noise about non-adherence of principle of natural justice." 5. As is seen from the above reproduction of part of the impugned order, the report given by the Assistant Commissioner (Vapi) was factually incorrect inasmuch as the appellant had approached the said Assistant Commissioner for supply of copies on 8-12-03 itself as is clear from the official stamp appearing on the said letter, showing the receipt of the same. We, further note that the appellants vide their subsequent letter approac....