ORDER
M.P. Bohra, Member (J)
1. Heard Shri P.S. Mahapatra, Id. Advocate along with Shri K.K. Bhattacharyan, ld. Consultant for the appellants and Shri J.R. Madhiam, ld. JDR for the respondents.
2. Shri Bhattacharya submits that the appellants in their letter dated 27.3.98 pointed out and requested for supply of copies of RGI for ascertaining the actual position. They also requested for supply of copies of all documents relied upon by the adjudicating authority on which the show-cause notice was issued. But the documents were not supplied. He, therefore, submits that the appellants could not defend the case properly and they have been denied the opportunity by which the principles of natural justice were violated. He, therefore, submits that the appeal may kindly be remanded. In this connection, he relies on the decision in the case of Union Quality Plastics Ltd. v. Commissioner of Central Excise and Customs, Surat II, .
3. Shri Madhiam supports the impugned order.
4. After hearing both sides, I find that the appellants vide their letter dated 27th March, 1998 requested to supply the documents and the copies of pages of RG I relied upon by the adjudicating authority. The show-cause notice was issued on the basis of such documents. But the copies of such documents were not supplied by the adjudicating authority along with show-cause notice, thereby, the appellants could not be able to defend themselves. The principle of natural justice has been violated. The case requires to be remanded back to the adjudicating authority with a direction to supply relevant documents and then decide the case after hearing the appellants.
5. I, therefore, set aside the impugned order and remand the case to the adjudicating authority for de novo proceedings after observing the principles of natural justice.