SECURE INDUSTRIES LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) These are two appeals challenging the Order -in -Original No. 40/2001, dated 25 -10 -2001 by which the Commissioner, Central Excise has confirmed the demand of duty against M/s. Secure Industries Ltd. and imposed penalties on Shri Ashutosh Agarwal, Managing Director, and Shri Lal Singh, Authorised Signatory of the applicant - company besides imposing penalties on the appellant -company.

(2.) Shri Rajesh Chhibber, learned Advocate, submitted that the impugned order has been passed in gross violation of the principle of natural justice as the relied upon documents mentioned in the show cause notice have not been supplied to the appellants till date in spite of request being made by them; that in their letter dated 17 -10 -2001 they have made categorical request for supply of relied upon documents for the preparation of their defence reply; that they could also not attend personal hearing as their Managing Director was out of station and they had requested for adjournment; that it is settled law that it is the responsibility of the Department to supply the relied upon documents along with show cause notice itself as held in the case of PGO Processor v. CCE, 2000 (122) E.L.T. 26 (Raj.) = 2000 (41) RLT 741 (Rajasthan). He, therefore, requested that the matters may be remanded for re -adjudication after supply of relied upon documents to them.

(3.) Opposing the prayer Shri R.C. Sankhla, learned SDR, submitted that the receipt of the show cause notice by the Appellants has not been disputed; that when they requested for supply of the copies of relied upon documents under their letter dated 31 -8 -2000 the Department informed them to collect photocopies of the relied upon documents from the Supdt. (Preventive), Meerut, and they were also informed to visit the office on 15 -2 -2001 or 16 -2 -2001 to obtain photocopies of the relied upon documents; that number of personal hearings were granted to them which was not availed of by the Appellants; that therefore, they cannot complain that the impugned Order has been passed in violation of principle of natural justice. The learned SDR also referred the Appellants' letter dated 31 -3 -2001 requesting for personal hearing and mentioned that there is no mention in the said letter about non -receipt of the relied upon documents.