2000 (4) TMI 256

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....llant. Shri H.K. Jain, SDR, for the Respondents. [Order per : S.S. Kang, Member (J)]. - The appellants filed these appeals against the Order-in-Original dated 29-4-1991 passed by the Collector of Central Excise. In the impugned order the demand was confirmed invoking the proviso to Section 11A of the Central Excise Act and penalties were also imposed on the appellants. 2. Ld. Coun....

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....report be supplied to the appellants and matter be remanded for de novo adjudication. 3. Ld. SDR, appearing on behalf of the revenue submits that the only some corrections and verifications, were done in the re-investigation. He, therefore, submits, that there is no force in the arguments of the appellants, and he reiterated the fidings of adjudicating authority. 4. Heard both side....