Page 252 - ELT_15th June 2020_VOL 372_Part 6th

898 EXCISE LAW TIMES [ Vol. 372
Adjudication (Contd.)
Section 56 of Indian Evidence Act, 1872 such admission needs no further
proof to hold appellants guilty of violation of Section 112(a) of Customs
Act, 1962 — Prerna Singh v. Commissioner of Customs (Import-II), Mumbai (Tri. -
Mumbai) ........................................ 610
— Natural justice - Cross-examination - By not providing appellant with
copy of department’s communication with Chemical Examiner and by
denying his cross-examination for giving two different reports, natural
justice has been violated in adjudication - Section 33 of Central Excise
Act, 1944 — Borsad Tobacco Co. Pvt. Ltd. v. Commr. of C. Ex. & S.T., Ahmedabad-III (Tri.
- Ahmd.) ........................................ 156
— Natural justice - Furnishing of documents - Order of Appellate Tribunal
directing Department to furnish certain documents - Failure by
Department to comply with direction in remand proceedings -
Concerned Authority seeking to proceed with assessment proceedings in
utter disregard of directions issued by Tribunal - In case of inability to
comply with said directions, Authority to have approached Tribunal for
modification of order and should not have insisted going ahead with
assessment - Authority could not assume role of a Judge in its own cause
- That huge differential duty involved and matter was pending for long
not grounds to make final adjudication or for Court to permit breach of
principles of natural justice - Communication from Department was to be
quashed with direction to Authority to furnish documents, as mandated
by Tribunal within four weeks - In event of its inability to furnish
documents to the petitioner, Authority can approach Tribunal seeking
necessary modification of its order - Till then authority restrained from
proceeding further with adjudication of show cause notice - Sections 28
and 129B of Customs Act, 1962 — Lilaram Arjandas Asudani v. Union of India
(Guj.) ......................................... 663
— Natural justice - Proper hearing, absence of - Show cause notice issued on
26-7-2019 proposing confiscation of goods, provided 30 days time to file
reply - However, impugned order of absolute confiscation passed on next
day itself i.e. 27-7-2019 without affording opportunity of filing reply to
show cause notice to assessee - HELD : Opportunity of proper hearing
ought to be accorded to assessee against whom order of absolute
confiscation passed on next day of issue of show cause notice and
without taking proper reply to show cause notice - Manner and speed
with which impugned order passed by Commissioner, in complete
violation of principles of natural justice - Impugned order not sustainable
in law - Article 226 of Constitution of India — V.V. Mineral v. Commissioner of
Customs, Cochin (Tri. - Bang.) ............................... 614
— Procedure - Speaking order - Enhancement of declared value by assessing
officer without issuance of an speaking order - Commissioner (Appeals)
setting aside order of reassessment but directing audit in terms of Section
17(6) of Customs Act, 1962 - Commissioner (Appeals) not to have
directed such an audit as it was internal function of Revenue, for purpose
of safeguarding Revenue, in case re-assessment has been done by way of
speaking order or otherwise - Matter remanded to assessing officer for re-
consideration and disposing of matter with speaking order as required
by Section 17(5) of Customs Act, 1962 — Faiz & Company v. Commissioner of
Customs (Imp.), Nhava Sheva, Raigad (Tri. - Mumbai) .................... 400
— Reliance of DRI Alert Circular - Non-furnishing a copy thereof - Natural
justice - In view of Revenue’s averment that matter if remanded would
be readjudicated on its merits, impugned order set aside, it being
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