2008 (1) TMI 412

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....fficient compliance of natural justice or not? (b) Whether, instead of set-asiding the orders of lower authorities, the case should not be remanded back by the Tribunal in case where the copies of certain relied upon documents enlisted in the Annexure of the show cause notice, were not supplied to the noticees, though the opportunity of inspection of all the relied upon documents were given to the noticees and the noticees have inspected all the relied upon documents". 2. The learned Standing Counsel appearing on behalf of the applicant has submitted that the application was wrongly filed under provisions of Section 35H of the Central Excise Act, 1944 (the Act) as the order of the Tribunal having been made on 16-2-2004 in fact an appeal l....

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....s Advocate. Therefore, according to the Commissioner (Appeals) the principles of natural justice seem to have been followed by the adjudicating authority and hence, the Tribunal could not have interfered with the order of the Commissioner (Appeals) on the ground of violation of principles of natural justice. Alternatively, it was contended that in the event the Tribunal was of the opinion that there was violation of principles of natural justice after quashing and setting aside the orders made by the lower authorities an opportunity ought to have been granted to the department to supply copies of the relied upon documents by making consequential directions and permitting the department to continue the proceedings from the stage of show cau....