MAHEK GLAZES PVT. LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned advocates for the parties for final disposal of the petition. Petitioners have challenged an order dated 29th January 2013 passed by the Commissioner of Customs & Central Excise, Surat-II [as Annexure-G to the petition] by which he was pleased to confirm various excise duty demands alongwith interest and penalties.

(2.) Conscious that against such order, statutory appeal before the Central Excise, Customs & Service Tax Appellate Tribunal is available, we had, by recording brief reasons in our Order dated 28th February 2013, issued notice to the respondents. We are prompted to entertain writ petition directly on the ground that the petitioners had prima facie made out a case of breach of principles of natural justice at the hands of the adjudicating authority. Short grievance of the petitioners is that the impugned order was passed without disposing of the petitioners' request for cross examination of certain witnesses. We notice that in the said order itself, the adjudicating authority dealt with such a request and found that in the facts of the case, cross examination was not required to be granted. However, the petitioners had, been through their legal representative, taking a firm stand that only after cross examination be permitted, the petitioners would be in a position to participate in the adjudication proceedings. The petitioners have so also raised demand for supplying certain documents, which according to them were though relevant, were not supplied.

(3.) In the impugned order, the Commissioner himself recorded such stand of the petitioners in the following manner :