1998 (11) TMI 316

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....ourt in Civil Writ Petition 4475/95 and the Court by its order dated 24-9-1998, set aside the stay order, stating that the application under Section 35F filed by the assessees shall be deemed to be pending and shall be taken up by the Tribunal for consideration afresh. We are, therefore, required to hear both sides on the stay application. However, with the consent of both sides, we proceeded to hear the appeal itself, after dispensing with the requirement of pre-deposit of duty and penalty for reasons recorded hereunder : 2. In this case a duty demand of Rs. 31,39,543.60 has been confirmed on a quantity of 3139.544 MTs of MS flats and bars alleged to have been manufactured and cleared during the period from 28-1-1993 to 12-10-1993 ou....

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.... of natural justice, since this statement has been relied upon for the purpose of confirming the charge of clandestine removal. He further submits that the copies of GRs of the transporters which are relied upon documents, were not furnished to the appellants and that the adjudicating authority has relied upon the statements of one Gurvinder Singh and Puran Mal, which statements were nor relied upon in the show causes notice and, therefore, he submits that these statements cannot be used as evidence against the appellants. For the above reasons, coupled with the fact that the factory has been closed from 1996 and, therefore, the assessee is not in a position to comply with the requirement of pre-deposit, the appellants pray that the impugne....