{"id":25701,"date":"2010-06-15T00:00:00","date_gmt":"2010-06-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-parmarth-iron-pvt-ltd-thru-vs-commissioner-of-central-excise-i-on-15-june-2010"},"modified":"2017-04-07T17:45:41","modified_gmt":"2017-04-07T12:15:41","slug":"ms-parmarth-iron-pvt-ltd-thru-vs-commissioner-of-central-excise-i-on-15-june-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-parmarth-iron-pvt-ltd-thru-vs-commissioner-of-central-excise-i-on-15-june-2010","title":{"rendered":"M\/S Parmarth Iron Pvt. Ltd. Thru&#8217; &#8230; vs Commissioner Of Central Excise-I &#8230; on 15 June, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">M\/S Parmarth Iron Pvt. Ltd. Thru&#8217; &#8230; vs Commissioner Of Central Excise-I &#8230; on 15 June, 2010<\/div>\n<pre>Court No. - 10\n\nCase :- WRIT TAX No. - 898 of 2010\n\nPetitioner :- M\/S Parmarth Iron Pvt. Ltd. Thru' Director Lalit Agrawal\n\n\nRespondent :- Commissioner Of Central Excise-I &amp; Another\n\n\nPetitioner Counsel :- Krishna Agrawal,P. Agrawal\nRespondent Counsel :- S.S.C.\n\nHon'ble Rakesh Sharma,J.\n<\/pre>\n<p>Heard Sarvasri Pradeep Agrawal and Krishna Agrawal, learned counsel for<br \/>\nthe petitioner as well as learned Standing Counsel and perused the record.\n<\/p>\n<p>It emerges from the record that as a result of search and seizure in the factory<br \/>\nand premises of the petitioner as well as investigation etc. formal proceedings<br \/>\nwere initiated against the petitioner by the Central Excise Department. In<br \/>\nfurtherance of the proceedings, a show cause notice was issued against him on<br \/>\n7.7.2008. Lateron, a corrigendum was issued to the show cause notice by the<br \/>\nDirector General of Central Excise Intelligence on 9.9.2008. The petitioner<br \/>\nsubmitted a formal application 20.1.2009, requesting the Commissioner,<br \/>\nCentral Excise, Meerut-I to make available to him physical form\/hard copies<br \/>\nof the documents relied upon by the Department and referred in the show<br \/>\ncause notice dated 7.7.2008. Detailed submissions were made that the copies<br \/>\nof the documents mentioned in the show cause notice and other materials<br \/>\nwere necessary for offering proper and adequate reply to the show cause<br \/>\nnotice. The petitioner has placed reliance on some relevant Circulars issued<br \/>\nby the Department on 25.4.1988, 10.6.1988 and 18.9.2006. These Circulars<br \/>\nare statutory in nature and provide detailed guidelines to be followed during<br \/>\nthe proceedings. The Commissioner of Central Excise, Meerut-I had indicated<br \/>\nin his order dated 27.10.2009 that a C.D. containing the said documents has<br \/>\nbeen made available to him. Responding to this, the petitioner filed two<br \/>\nApplications on 23.11.2009, one, for supply of photostat copies of the relied<br \/>\nupon documents and the other seeking cross-examination of the persons,<br \/>\nwhose statements have been relied upon by the Department. The copies of the<br \/>\ndocuments, relied upon in the show cause notice and other materials have not<br \/>\nbeen supplied to the petitioner. The petitioner requested for supply of hard<br \/>\ncopies, that is, photostat copies of all the documents relied upon and referred<br \/>\nin the show cause notice. Since some reports were relied upon in the<br \/>\nstatements of witnesses, which were recorded, it was incumbent upon the<br \/>\nAuthorities to allow the petitioner to have opportunity of cross-examination of<br \/>\nvarious persons, details of which were given in the application dated<br \/>\n23.11.2009. The Department has fixed 10th June, 2010 as a date for final<br \/>\nhearing without making available all above documents and opportunity of<br \/>\ncross-examining the witnesses.\n<\/p>\n<p>Sri Pradeep Agrawal, learned counsel for the petitioner has placed reliance on<br \/>\na judgment rendered by a Division Bench of this Court in Writ Petition (Tax)<br \/>\n249 of 2007, M\/s Bhushan Steel &amp; Strips Ltd. Vs. Union of India and others,<br \/>\n on 1.3.2007 in support of his submissions. In this case, the Division Bench of<br \/>\nthis Court has placed reliance on several judgments rendered by Hon&#8217;ble Apex<br \/>\nCourt and other High Courts.\n<\/p>\n<p>Next judgment relied upon by the learned Counsel for the petitioner is 2009<br \/>\n(242) E.L.T. 189(Del.), J &amp; K Cigarettes Ltd. Vs. Collector of Central Excise<br \/>\nin support of his submission.\n<\/p>\n<p>After hearing learned counsel for the petitioner as well as learned Standing<br \/>\nCounsel and perusing the materials on record, this Court finds substance in<br \/>\nthe submissions of learned counsel for the petitioner. In Tribhuvandas Bhimji<br \/>\nJaveri Vs. Collector of Central Excise, 1997 (92), E.L.T. 467 (SC), the<br \/>\nHon&#8217;ble Apex Court held that non return of the documents by the authorities<br \/>\nmay severely prejudice the right of the party to offer the proper explanation<br \/>\nand to that extent the principles of natural justice may stand violated. In<br \/>\nabsence of supply of the copies of the documents a party may be deprived of<br \/>\nfrom leading proper evidence and he may not be able to give proper answer of<br \/>\nthe case against him by adducing positive evidence in support of his own case<br \/>\ntogether with the right to contradict all other allegations. Deciding a case<br \/>\nwithout furnishing proper documents by the Revenue ignoring the essentials<br \/>\nof justice, may render the order a nullity. (Vide Union of Inida Vs. Ex.<br \/>\nConstable Amrik Singh, AIR 1991 SC 564).\n<\/p>\n<p>Similar views have been expressed in following judgments:\n<\/p>\n<p>General Spares Industried Ltd. Vs. Union of India, 1988 (36), E.L.T.<br \/>\n562(Bom).); Roshan Lal Agarwal Vs. Union of India, 1994 (74) E.LT. 562<br \/>\n(Raj.); Sunder Ispat LImited Vs. Commissioner of Cus. &amp; C.Ex. Hyderabad,<br \/>\n2002(141) E.L.T. 24(A.P.); Premium Intertrade Pvt. Ltd. Vs. Union of India,<br \/>\n2003(153) E.L.T. 513 (Bom); Johnson &amp; Johnson Ltd. Vs. Dy. Chief<br \/>\nController of Imports &amp; Exports, , 2003 (154) E.L.T. 370 (Bom.); Kellogg<br \/>\nIndia Pvt. Ltd. Vs. Union of India, 2006 (193) E.L.T. 385 (BOm.); and<br \/>\nSilicom Graphics System (India) Private Limited Vs. Union of India, 2006<br \/>\n(204) E.L.T. 247 (Bom.).\n<\/p>\n<p>In view of above legal position, this Court is also of the view that its<br \/>\nobligatory on the part of the revenue to return non-relied documents to the<br \/>\nassessee. The relied documents or copies thereof must also be furnished to<br \/>\nenable the petitioner to plead its case effectively and defend itself.\n<\/p>\n<p>In view of above, the writ petition is finally disposed of with the directions to<br \/>\nthe respondents no. 1 and 2 to return original and non-relied documents and to<br \/>\nfurnish the copies (hard\/photo copies) of the relied upon documents to the<br \/>\npetitioner. The petitioner shall also be permitted to inspect the original<br \/>\ndocuments and the materials sought to be used against him during the<br \/>\nproceedings.\n<\/p>\n<p>In the present case, the statements of some witnesses have been relied upon<br \/>\nby the Revenue during investigations. The petitioner shall also be allowed an<br \/>\nopportunity of cross-examining the persons whose statements have been<br \/>\nrelied upon and referred to in the show cause notice. It is natural that a person<br \/>\nfacing such an enquiry to have opportunity to cross-examine an author of a<br \/>\ndocument or a person who has deposed against him during the course of an<br \/>\n enquiry. Accordingly, the respondents shall reconsider the order and allow the<br \/>\npetitioner aforesaid opportunities. In the absence of above opportunities, the<br \/>\npetitioner may not be in a position to render proper assistance to the<br \/>\nDepartment. The respondents shall ensure compliance of the above directions<br \/>\nbefore proceeding further.\n<\/p>\n<p>Order Date :- 15.6.2010<br \/>\nbgs\/\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court M\/S Parmarth Iron Pvt. Ltd. Thru&#8217; &#8230; vs Commissioner Of Central Excise-I &#8230; on 15 June, 2010 Court No. &#8211; 10 Case :- WRIT TAX No. &#8211; 898 of 2010 Petitioner :- M\/S Parmarth Iron Pvt. Ltd. Thru&#8217; Director Lalit Agrawal Respondent :- Commissioner Of Central Excise-I &amp; Another Petitioner Counsel :- [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-25701","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S Parmarth Iron Pvt. Ltd. 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