(1.) HEARD Mr. Neeraj Kishan Kaul, learned senior counsel along with Mr. R.K. Handoo, learned counsel for the petitioners, Mr. Ashok Singh, learned counsel for respondent No. 1 and Mr. Mukesh Anand, learned counsel for respondent Nos. 2 and 3.
(2.) THOUGH numerous prayers have been made, yet Mr. Neeraj Kishan Kaul, learned senior counsel restricted his relief for supply of documents which are going to be pressed into service or relied upon by the Adjudicating Officer during adjudication. Learned senior counsel has invited our attention to page 89 of the paper book, a chart which refers to bill numbers and paragraph 25 at page 54. An apprehension is expressed by Mr. Kaul, learned senior counsel that the Adjudicator shall refer to the same without giving a copy of the same to the petitioner. Mr. Mukesh Anand, learned Standing Counsel for Central Excise and Customs has fairly stated that each and every document that is going to be pressed into service and relied upon, including the bills which have been referred to at pages 54 and 89 of the paper book, shall be handed over to the petitioner so that a fair adjudication takes place. To allay any kind of apprehension the previous order passed by the authority shall stand nullified in relation to supply of documents. We may further hasten to add when we say relied upon or pressed into service, it would convey that any document which has been directly or indirectly pressed into service by the Adjudicator. We have said so because the whole purpose of adjudication is fairness and transparency. Needless to say, the adjudication proceedings shall continue on the basis of the observations and directions given hereinabove. Be it clarified and elaborated if in course of adjudication a document as indicated hereinbefore is pressed into service and relied upon directly or indirectly, it would be open to the petitioner to file an application for getting a copy of the same. In case an application is filed, as acceded to by Mr. Mukesh Anand, the Adjudicator shall dwell upon the same.