MUKESH AND ASSOCIATES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) AFTER examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with predeposit, we proceed to deal with the appeal.

(2.) WE have heard learned SDR also, according to whom substantial justice was done by the Commissioner in this case.

(3.) FOR the reasons already noted, we set aside the impugned order and, for the ends of justice, remand the case to the Commissioner for de novo adjudication in accordance with law and the principles of natural justice. It is made clear that, if it is proved to the satisfaction of the Commissioner that any of the documents asked for by the party is in departmental custody and is necessary to disprove any part of the department's case, learned Commissioner shall certainly supply copies of such document to the party. It is further made clear that the party shall co -operate with the adjudicating authority by filing their reply to the show -cause notice and availing opportunity of hearing earnestly within a reasonable period without seeking any more adjournment for any purpose whatsoever. The appellants shall file reply, if any, to the show -cause notice within 30 days from today and shall appear before the Commissioner on such subsequent date as may be fixed by him.