1998 (3) TMI 431

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....ant]   Appeal No. E/4218/92-A - Shri M.K. Jaipuria [Managing Director of Ravi Aircools Ltd.]   Appeal No. E/4220/92-A - Ravi Marketing Pvt. Ltd. (RMPL) Rewa Fan Industries is the name of the factory belonging to M/s. Ravi Aircools Ltd. 2. Subject matter of the dispute are fans named Ravi Fans manufactured in the Rewa Fans factory. Appellant, the owner of the factory, was from time to time filing price lists in Part I and II, the latter relating to sales to be made to M/s. P.D. Vyas & Co. (for short, PDV), the sole distributor for Madhya Pradesh and stationed at Indore and the former relating to a few dealers. During the period from January, 1986 to August, 1987, 95% of production was sold to PDV and th....

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....rice lists and RG. 1 Registers and other registers. These persons were required by the Commissioner to inspect and take copies. But the persons who received the notices insisted on copies being furnished. Copies were furnished on 4-1-1991. Even thereafter they did not file reply to show cause notice. Personal hearing was fixed on 23-3-1992. On that day a member of the staff of the manufacturer appeared before the Commissioner and application for adjournment was filed on the ground that the advocate had some personal difficulty and could not attend. No adjournment was granted and the order was passed on 22-4-1992. 3. By the order impugned in these appeals, the Commissioner held that Shree Bajrang Enterprises was a dummy and RMPL and ....

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.... to the Commissioner of Raipur (by that time this Commissionerate had been established) stating that records had been taken by the officers of the Allahabad Commissionerate and therefore, they could not file any reply. The manufacturer sought fresh copies of these documents. This letter has not been referred to in the impugned order. Shri M. Ali, JDR stated that it is possible that the letter was not received by the Commissioner before he signed the order in the file. 6. The above circumstances will clearly show that the Commissioner himself furnished copies about one year and five months after the issue of the show cause notice and the copies issued on 4-1-1991 in all probability were taken away by the Allahabad Commissionerate off....