1994 (7) TMI 139

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.... Shri R. Singhani, Advocate appeared on behalf of the appellant. Shri Santhanam stated that they were issued two Show Cause Notices dated 16-7-1992 and 8-1-1993. He argued that reply for both the Show Cause Notices was filed. While reply to the Show Cause Notice dated 8-1-1993 has been produced which appeared on pages 31-32 of the paper book. He argued that reply to the Show Cause Notice has been considered but no personal hearing to this effect has been provided at all as the personal hearing was conducted earlier and then two Show Cause Notices have been issued and the adjudicating authority has passed a common order for both. He pleaded that principle of natural justice has been denied to them and if the appellants are desired to deposit....

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....as alleged in show cause notice. Hence their final product is eligible for the exemption as claimed. Therefore, the demand needs to be dropped." 4. The perusal of the above paragraph shows that the last date of hearing was 18-1-1993. The Show Cause Notice is dated 8-1-1993 which appears on pages 40-41 of the paper-book, received by the appellants on or before 11-1-1993. The assessee filed the reply, which appears at pages 31-32 of the paper-book, and which was received by the Asstt. Collector on 27-1-1993. The adjudicating order is dated 1-11-1993. This shows that adjudicating authority has taken about 10 months in dictating an order and reply to Show Cause Notice which was received on 27-1-1993. There is no whisper in the adjudicating o....