M/s. JVS Food Pvt. Ltd, Shri P.C. Mahnot (Director), M/s JVS Food Pvt. Ltd. Versus Union of India, The Commissioner of Central Goods and Service Tax, Additional Director General, Director General of Central Excise, Intelligence, Jaipur (Raj.)
Central Excise
2018 (1) TMI 768 – RAJASTHAN HIGH COURT – 2018 (10) G. S. T. L. 291 (Raj.)
RAJASTHAN HIGH COURT – HC
Dated:- 4-1-2018
D. B. Civil Writ Petition No. 218 / 2018
Central Excise
K. S. Jhaveri And Inderjeet Singh, JJ.
For the Petitioner : Mr. Sameer Jain
ORDER
1. By way of this petition, the petitioner has prayed for following relief:-
(i) by an appropriate, writ, order or direction to quash and set aside the proceedings initiated by way of show cause notice dated 6.10.2017 as the same is issued in contradiction to departmental circular/instruction dated 25.4.2016 and 13.10.2016 by respondent No.2.
(ii) Without prejudice to above by an appropriate, writ, order or direction to direct the respondent No.2 to dir
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ed Counsel appearing on behalf of the appellant, submitted that before the impugned order was passed by the authorities of the Customs Department, admittedly an enquiry was conducted at various places. However, the documents collected during the said enquiry were not supplied to them although reliance was placed thereupon and, thus, the principles of natural justice have been violated.
15. The statutory authorities under the Act exercise quasi-judicial function. By reason of the impugned order, the properties could be confiscated, redemption fine and personal fine could be imposed and in the event an importer was found guilty of violation of the provisions of the Act. In the event, a finding as regards violation of the provisions of the Act is arrived at, several steps resulting in civil or evil consequences may be taken. The principles of natural justice, therefore, were required to be complied with.
16. The Act does not prohibit application of the principles of natural justice.
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in it has been held as under:-
“2. This Court while admitting the appeal on 30.03.2015, framed following substantial question of law:- “(1) Whether non supply of resumed records which are relied upon in SCN and adjudication order constitute violation of principles of natural justice, when not provided in spite of preliminary objections and request letters?
(2) Whether onus of proving classification was on the part of appellant when all the resumed and relied upon documents were not supplied to him in spite of repeated requests?”
10. It is well settled principle of law that the person who is to take an action is required to supply basic documents, which sought to be relied upon. The documents though referred in the show cause notice were not given to the assessee by the Tribunal.
12. In that view of the matter, we remit back the matter to the first authority. The petitioner will appear before the first authority on 06.11.2017 and authority will settle the matter within a peri
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rning such documents/records.
5. He also relied upon the Circular No.207/09/2006-CX. dt. 8.9.2006 wherein it has been provided as under:-
2. In this regard, your attention is invited to the Board's Circular No.42/88-CX, dated 24.05.1988 and No.48/88-CX.6 dated 10.06.1988. As per these circulars, the documents/records which are not relied upon in the Show Cause Notice are required to be returned under proper receipt to the persons from whom they are seized. I wish to reiterate compliance of these instructions. In fact, the Show Cause Notice itself may incorporate a clause that unrelied upon records may be collected by the concerned persons within 30 days of receipt of the Show Cause Notice. The designation and address of the officer responsible for returning the relied upon records should also be mentioned in the Show Cause Notice.
6. He also relied upon the Circular No.42/88-CX.6, dt. 24.5.1988 wherein it has been provided as under:-
2. Once the show cause notice is issued to t
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