1995 (2) TMI 193

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....a, SDR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. - This is an appeal directed against the Order-in-Original No. 19/MP/87 [F. No. V(68)15-4/OA/86], dated 14-8-1987 passed by the Collector of Central Excise & Customs, Baroda, confirming the demand for a sum of Rs. 4,49,136.70 towards duty and imposing a penalty of Rs. 10.00 lacs on the appellants under Rule 173Q(1) of the Ce....

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....ed and accordingly he has paid full duty amount demanded in the Show Cause Notice without any objection, as per the promise given by the Deputy Collector. Thereafter the impugned order came to be passed imposing a penalty of Rs.10.00 lacs, without extending any personal hearing to them. He also pleads that Mr. Vyas who has done this mischief, though as an executive director of the firm he was the ....

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....ussion between the executive director and the Deputy Collector. In any case, when a penalty of Rs. 10.00 lacs is sought to be imposed by an adjudicating authority, presumably after taking note of the contents of this letter, we feel that an opportunity should have been extended to the appellants to explain their position in person. In this view of the matter, we agree with the request of the Ld. A....