2026-VIL-700-CESTAT-AHM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Clandestine removal of goods without payment of duty - Appellant was found to be maintaining records of clandestine purchase and sale of iron and steel products by various re-rolling mills, including details of sellers, buyers, and transporters. These incriminating records were recovered during a search conducted at the appellant's premises - Whether the appellant, who was not the main party involved in the clandestine clearance of goods, can be held liable for penalty under the Central Excise Rules - HELD – The appellant's role in the clandestine clearance of goods could not be simply brushed aside just because the main party had settled the case under the SVLDRS scheme. The appellant had not retracted his statements recorded by the officers, and the contents of the seized documents clearly showed his involvement in the transactions - The appellant mentioned that he requested the Adjudicating Authority for supply of relied upon documents to prepare his defence which were not provided to him. This issue he again raised during appeal proceedings before the Commissioner (Appeals) but he also ignored this request and decided the appeal against him. Thus, the principles of natural justice have not been followed in the instant case either during adjudication or in appeal proceedings. Therefore, matter is remitted to the Adjudicating Authority to provide relied upon documents to the appellant as requested for, and thereafter, decide the case afresh after following the Principles of Natural Justice, within a period of four months from the date of receipt of this order - The appeal is allowed by way of remand
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