Customs, Excise and Gold Tribunal - Delhi
Punjab Expeller Industries vs Collector Of C. Excise on 17 July, 1997
Equivalent citations: 1998(98)ELT564(TRI-DEL)
ORDER Lajja Ram, Member (T)
1. In this appeal filed by M/s. Punjab Expeller Industries, Ludhiana, the matter relates to the calculation of the aggregate value of clearances for the purposes of small scale exemption under Notification No. 175/86-C.E., dated 1-3-1986.
2. Shri Hari Om Arora, Advocate stated that the personal hearing before the Addl. Collector of Central Excise, Chandigarh was held on 26-10-1988 and thereafter the adjudicating authority has called for some report and the report is dated 10-4-1989 as mentioned in the order and that no copy of the report was given to the appellants. He submitted that reliance on such report, obtained subsequent to the hearing was in violation of the principles of natural justice. The appellants in appeal before the Tribunal had contested the report and have submitted that in place of the sale price of the traded goods the old purchase price had been taken for arriving at the deductions from the value taken in the Show Cause Notice.
3. Shri A.K. Agarwal, SDR is present for the respondent/Revenue.
4. We find that the adjudicating authority had relied upon a report whose copy had not been supplied to the assessee and no opportunity was given to them to challenge the findings of the Inquiry Officer. We consider that if reliance has to be placed on any document and an adverse inference is drawn against the tax payer, then he had right to be confronted with the findings and an opportunity is required to be given to him to challenge the findings adverse to him.
5. As on this score, the order has been passed in violation of the principles of natural justice, without further going into the merits of the case, we are constrained to remand this matter to the jurisdictional adjudicating authority who should supply a copy of the report dated 10-4-1989 to the appellants and then after taking into consideration the objections as raised by them in this regard and after giving an opportunity to place their case, pass an appealable speaking order as per law. The appeal is thus disposed of by way of remand. Ordered accordingly.