TaxTMI 
TaxTMI 
1997 (1) TMI 280
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....r the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The facts of the case in brief are as follows : On 8-3-1986, the Central Excise Officers visited the factory of M/s. Ogesh Industries, Aligarh for conducting survey. On examining the statistics as to the value of clearances, the officers were of the opinion that the factory should have obtained a licence. Therefore, the stock of the ....
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....stries which were claimed to belong to M/s. Gore, but permitted the redemption on payment of a fine and also imposed a penalty of Rs. 20,000.00 on M/s. Ogesh Industries. This order having been up-held in to by the Collector (Appeals), the present appeal has been filed before us. 2. We have heard Shri B.B. Gujral, ld. Advocate for the appellants and Shri G.D. Sharma, ld. DR for the Revenue. ....
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....ng the sheets in the form of locks was done by hand. Other operations were got done on job work basis from M/s. Ogesh as well as from other concerns, referred in the statement of Shri Raizada, partner of M/s. Gore Industries. He stated that when at all times, the existence of Gore Industries separately from Ogesh Industries was projected, the department should have issued a show cause notice to M/....
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....uring processes. The failure to issue the show cause notice to one of them would show non-application of mind on part of the authorities. As a consequence, the show cause notice must be held to be bad in law. 4. As has been held by the Bombay High Court in the case of Bajaj Auto Ltd. v. U.O.I. reported in 1992 (60) E.L.T. 32 (Bom.), the procedural safeguards that are the hallmark of fair reg....