TaxTMI 
TaxTMI 
1999 (8) TMI 468
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of Rs. 23.70 crores and ordered confiscation of plant and machinery allowing redemption on payment of fine of Rs. 2 crores. Penalties have been imposed on two directors of the company and one of the employees. The company, two directors and an employee are appellants in these appeals. 2. Learned Counsel representing the appellants submitted that the orders passed by the Collector of Central Excise, Meerut cannot stand because it was passed in violation of the principles of natural justice inasmuch as copies of documents relied on by him to support his conclusion were not made available to appellants enabling them to file any effective objection. Since documents and materials relied on by the Collector to support his conclusions were ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ant may visit the office of the Superintendent on any working day between 15-9-1997 and 30-9-1997 to inspect the records and to take photocopies after arranging appellants' own photocopying machine. Appellant was also directed to file reply to the show cause notice within one month thereafter. On 25-9-1997 appellant again requested for copies of documents and alternatively for three weeks time to go and take copies as the appellants were busy with the audit work and the like. 4. According to the Learned Counsel for the appellant, appellants' staff went to the Superintendent's office with photocopying machines and started taking copies of relevant documents. Since the documents were voluminous the work could not proceed substantially. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....-1997 and proceeded to pass the order on 29-11-1997. " 4. The issue relating to natural justice in the proceedings initiated against the present appellants has been discussed by the Commissioner in paragraph 23.1 of the impugned order. In that paragraph the Commissioner finds fault with the appellant in taking obstinate stand in not filing their objection to the show cause notice and in not appearing before him in the adjudication proceedings. Surprisingly the Commissioner has not stated anything regarding their demand for the copies of the relevant documents relied on by the Commissioner for taking action pursuant to notice. The facts of the case shows that the Commissioner was relying on voluminous documents in support of action ini....