2004 (7) TMI 172

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....mpany, consequent to the visit of the Central Excise officers on 23-5-1998, the impugned notice dated 4-5-2000 was issued (hereinafter referred to as "Second Notice"). Since another notice dated 19-1-98 had already been issued to the same appellants as herein (hereinafter referred to as 'First Notice'). Appellants are aggrieved by the confirmation of demands by invoking of the extended period by the 'Second Notice' and the imposition of penalties on grounds of demand of Natural Justice. 3. After considering the submissions, it is found— (a)     The following submission made and the case law relied, would call for setting aside the order and the proceedings consequent to the 'Second Notice'. (b)  &nbs....

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.... 19 16 23 17 24 18 25 Material of para 19 Material of para 26 Under the circumstances the impugned notice issued by invoking the larger period will not survive. Reliance is placed on ECE Industries Ltd. v. CCE - 2004 (164) E.L.T. 236 (S.C.). The appellant says and submits that it raises a fundamental and vital legal issue as to whether the "second notice" alleging suppression of facts etc. can be sustained, because the allegations of suppression of facts etc. had already been levelled in the first notice and the facts were known to the department on the date of the issue of the "first notice" dt. 19-11-1998 if not before i.e. on the date of search itself i.e. 27-3-1997. It is submitted that when the "first noti....

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....t the copies of these statements were not made available to the Appellant along with the notice though the same are mentioned as enclosed to the impugned notice. They have made repeated requests to the adjudicating authority to provide them the copies of all relied upon documents including the statements said to have been enclosed to the notice but not enclosed. Copies of 11 such letters giving the list of documents required were produced before us. (ii)    Neither the impugned order-in-original nor the order-in-appeal indicated that the above documents were made available to them. We find at no stage of the proceedings the Appellant were given enough opportunity to meet the notice. However the original authority has relie....