2024-VIL-11-SC-CE
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CENTRAL EXCISE Supreme Court Cases

Central Excise - Non-furnishing of letter referred to in the Show Cause Notice – Tribunal direction to the respondent to pass fresh orders after providing the copy of the said letter dated 20.01.2001 to the assessee – Respondent sought modification of Tribunal order resulting in modification of its earlier order and the respondent was directed to adjudicate the show cause notices without relying upon the letter dated 20.01.2001 - Being aggrieved by the same, the appellant-assessee filed appeals before the High Court resulting in the order of the tribunal being set aside and remanding the matter back for hearing the appeal afresh - appeals by assessee with contention that remand to the tribunal is erroneous and High Court at the most could have remanded the matter to the adjudicating authority – HELD - the High Court under the impugned order has itself observed that letter dated 20.01.2001 has not been relied upon by the revenue as an adverse document against the assessee while adjudicating the SCN’s – Further, it has been the consistent stand of the department that the said letter was in fact supplied to the assessee’s representative - High Court has rightly opined that the said letter dated 20.01.2001, which is claimed by the appellant has not having been furnished is only a ruse for not replying to the SCNs - Non-furnishing of said letter would in no way prejudice the appellant’s claim, particularly so when no reliance having been placed by the authority for adjudicating the SCN’s and in the absence of prejudice having been caused to the appellant no fault can be laid at the doors of the respondent - The High Court has also rightly not remitted the matter to the adjudicating authority for considering the matter afresh – appellant is at liberty to urge all contentions before the tribunal including to demonstrate as to how prejudice has been caused to the appellant by non-furnishing of said letter dated 20.01.2001 – the appeal is dismissed
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