TaxTMI 
TaxTMI 
2017 (7) TMI 339
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....ribed under the notification issued in respect of Excise Rule 12 CCC. He submits that, the impugned order records that, the last hearing took place on December 29, 2016. Nonetheless the impugned order relies upon a reported dated February 2, 2017. In addition to such report, the impugned order records that, there are two other reports dated December 20, 2016 and December 21, 2016. He submits that, copies of the three reports were not made available to the petitioner at the time of hearing. He further submits that, not having made over copies of such reports the adjudicating authority had acted in breach of the principles of natural justice and that, the proceedings are vitiated by reason therein. He submits that, the procedure prescribed by....
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....als made available on record. A proceeding under Rule 12CCC of the Central Excise Rule, 2002 read with Section 12AA of the CENVAT Credit Rule was sought to be undertaken against the petitioner. It is alleged that, the petitioner had availed of CENVAT Credit on the strength of invoices which are doubtful. The procedure to be followed in such proceeding is guided by the notification under Central Excise Rule 12CCC. The procedure is as follows:- "4. Procedure. (1) The [Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be] or Additional Director General of Central Excise Intelligence, as the case may be, after examination of records and other evidence, and after satisfying himself that the person has....
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....pportunity of hearing. To my mind, an opportunity of hearing to a delinquent would encompass within its wake the materials sought to be relied upon against him in the proceeding to be made over to him so that the delinquent is in a position to make an effective representation on the charges levelled against him. In Kothari Filaments (supra) although a notice under Section 124 of the Customs Act, 1962 was issued, the requirement of the adjudicating authority to make available the materials on the basis of which the charges were made against the delinquent has been stated. That being the position in law, in the facts of the present case, admittedly copies of the report dated December 20, 2016 and December 21, 2016 have not been made over to t....