1998 (3) TMI 461

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....nt Electricals Ltd., Bhopal (hereinafter referred to as the Appellant) against Order-in-Original No. 130/AC/MOD/98, dated 4-9-1998 (hereinafter referred to as the impugned order) passed by the Assistant Commissioner, Central Excise, Bhopal (hereinafter referred to as the adjudicating authority). 2. Facts of the case is that the appellant is a manufacturer of electrical transformer falling ....

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.... 3. Personal hearing in the case was fixed on 16-2-1999 which was attended by Shri Deepak Gupta, Director who reiterated the submissions already made in the appeal memo. He submitted a written resume containing the Trade Notice No. 30/98, dated 28-8-1998 which lays down that the Excise duty at an appropriate rate should be paid on manufactured items i.e. coils, transformer oil and any other....

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....of the appellant while passing the order. The adjudicating authority failed to consider the various case laws relied upon by the appellants at the time of adjudication. Such non-consideration of the various submissions case laws cited by them and the Trade Notice No. 30/98, dated 29-8-1998 of Indore-II Commissionerate has made the impugned order defective as it is a non-speaking order. 5. ....