PARMARTH IRON PVT.LTD., BIJNORE, U.P., THROUGH ITS DIRECTOR GENERAL Vs. COMMISSIONER OF CENTRAL EXCISE, MEERUT-I (U.P.) AND ANOTHER

JUDGEMENT

(1.) Heard Sarvasri Pradeep Agrawal and Krishna Agrawal, learned Counsel for the petitioner as well as learned Standing Counsel and perused the record.

(2.) It emerges from the record that as a result of search and seizure in the factory and premises of the petitioner as well as investigation etc. formal proceedings were initiated against the petitioner by the Central Excise Department. In furtherance of the proceedings, a show cause notice was issued against him on 7.7.2008. Lateron, a corrigendum was issued to the show cause notice by the Director General of Central Excise Intelligence on 9.9.2008. The petitioner submitted a formal application 20.1.2009, requesting the Commissioner, Central Excise, Meerut-I to make available to him physical form/hard copies of the documents relied upon by the Department and referred in the show cause notice dated 7.7.2008. Detailed submissions were made that the copies of the documents mentioned in the show cause notice and other materials were necessary for offering proper and adequate reply to the show cause notice. The petitioner has placed reliance on some relevant Circulars issued by the Department on 25.4.1988, 10.6.1988 and 18.9.2006. These Circulars are statutory in nature and provide detailed guidelines to be followed during the proceedings. The Commissioner of Central Excise, Meerut-I had indicated in his order dated 27.10.2009 that a C.D. containing the said documents has been made available to him. Responding to this, the petitioner filed two Applications on 23.11.2009, one, for supply of photostat copies of the relied upon documents and the other seeking cross-examination of the persons, whose statements have been relied upon by the Department. The copies of the documents, relied upon in the show cause notice and other materials have not been supplied to the petitioner. The petitioner requested for supply of hard copies, that is, photostat copies of all the documents relied upon and referred in the show cause notice. Since some reports were relied upon in the statements of witnesses, which were recorded, it was incumbent upon the Authorities to allow the petitioner to have opportunity of cross-examination of various persons, details of which were given in the application dated 23.11.2009. The Department has fixed 10th June, 2010 as a date for final hearing without making available all above documents and opportunity of cross-examining the witnesses.

(3.) Sri Pradeep Agrawal, learned Counsel for the petitioner has placed reliance on a judgment rendered by a Division Bench of this Court in Writ Petition (Tax) 249 of 2007, Bhushan Steel & Strips Ltd. v. Union of India and others, on 1.3.2007 in support of his submissions. In this case, the Division Bench of this Court has placed reliance on several judgments rendered by Hon'ble Apex Court and other High Courts.