Debangsu Basak, J. - (1.) An order dated February 9, 2017 passed by the Chief Commissioner, Central Excise, Kolkata Zone is under challenge in the present writ petition. Learned senior advocate for the petitioners submit that, the authorities are required to follow the procedure prescribed under the notification issued in respect of Excise Rule 12 CCC. He submits that, the impugned order records that, the last hearing took place on December 29, 2016. Nonetheless the impugned order relies upon a reported dated February 2, 2017. In addition to such report, the impugned order records that, there are two other reports dated December 20, 2016 and December 21, 2016. He submits that, copies of the three reports were not made available to the petitioner at the time of hearing. He further submits that, not having made over copies of such reports the adjudicating authority had acted in breach of the principles of natural justice and that, the proceedings are vitiated by reason therein. He submits that, the procedure prescribed by the notification has also not been followed.
(2.) Learned senior advocate for the petitioners relies upon (S.C) (Kothari Filaments v. Commissioner of Customs (Port), Kolkata, 2009 233 ELT 289) and submits that, when the copies of documents relied upon by the prosecution are not made available, the proceeding stands vitiated by reason of the breach of principles of natural justice.
(3.) Learned advocate appearing for the respondents submits that, the writ petition is premature. The impugned order seeks to put in the restrictions as noted therein. The final proceedings have not been undertaken. He submits that, the respondents will be entitled to copies of such documents as are relied upon by the department once the show cause notice is issued. Since the department is yet to issue any show cause notice, the question of supply of such documents does not arise. He further submits that, in the event, documents relied are made available to the petitioner then, there is a possibility of the petitioner taking steps so as to render the entire proceedings infractuous.;