1995 (6) TMI 99

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....i K. Kumar, Advocate, for the Appellant. Shri Prabhat Kumar, SDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - This is an application for waiver of pre-deposit of duty of Rs. 31,20,773.43 and penalty of Rs. 15,00,000/- imposed on the applicant by the Collector of Central Excise, North U.P., Meerut in the impugned order dated 13-1-1995. 2. On hearing Shri K.L....

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....nts herein furnished the detailed reply to the show cause notice and the Collector also gave them an opportunity for personal hearing. Thereafter, the Collector made certain enquiry with the Sales Tax Department which revealed that no khandsari units in the neighbourhood had ever sold any bagasse during the period July, 1987 to March, 1992 as reported by the Deputy Commissioner of Sales Tax to the....

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....llowed the guidelines in the Trade Notice issued by the Collectorate itself in this matter as explained in their reply to the show cause notice. The ld. Consultant stated that the Collector apparently found that their reply was well founded and the total change of the basis of the case in the adjudication order making use of the Sales Tax Department report was only to salvage the Deptt.'s case. In....

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....ent, the learned SDR has no objection for remanding it to the Collector. 6. We have carefully considered the submissions made by both sides. We are satisfied that there is violation of the principles of natural justice in this case. The basis on which the Collector has given his findings against the appellants for demanding duty and imposing penalty on them is totally different from what i....