12.09.2008 has been confirmed by the Commissioner of Central Excise (Appeals), Salem, holding that “... In view of the facts and circumstances of the case as it stands now I am fully convinced with the findings of the lower authority who has passed the denovo order reconfirming the earlier stand without extending the opportunity to the appellants to peruse the relied upon documents and without granting a personal hearing. The documents required for perusal by the appellants are those of the processor M/s. Erode Rana Textile Processors Ltd., Erode. When the processor himself has accepted the contents of the documents as correct and has accepted their guilty subjecting those documents for perusal by the appellants is neither warranted nor will serve any purpose. ...". Having convinced with the findings of the 5th respondent, the Appellate authority has nothing but dissected from its own earlier order, dated 01.8.2006 wherein, as already stated, having discussed the issue in detail by following the rulings of the Apex Court in the matter of audi alteram partem, directed the lower authority to provide an opportunity to the petitioner to peruse the relied upon documents/personal hearing. It shows that the authorities were fully satisfied than the aggrieved party. It is pertinent to note that there was no change in the circumstances between the first round of orders of the authorities and the present impugned orders and it appears that what are all left to be considered, were considered and passed the present orders when the petitioner approached on second time. Therefore, it is not fair and appropriate for the appellate authority to dissect from its own earlier order and come to contrary conclusion, that too at first stage, giving relief to the aggrieved party and at later stage, taking away such relief and if it is allowed, in my opinion it would certainly lead to travesty of justice as it amounts to violation of principles of natural justice. As already, the appellate authority discussed well settled principles of natural justice, this Court does not delve upon and narrate the decisions of the Apex Court in the matter of violation of principles of natural justice. This was not considered by the revisional authority also and passed impugned order. Therefore, on this ground alone, without going merits of other aspects, this Court is inclined to set aside the impugned orders.
