2000 (12) TMI 441

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....ttopadhyay, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The impugned Order confirming demand of duty and imposing penalty upon the appellants, has been passed on the findings of clandestine removal which in turn are based upon the entries made in some private records and loose papers recovered from the appellants' factory during the course of visit of the Central Excise....

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.... of reply, which took some time because of the completion of inspection of the various records seized by the Officers, only one chance of personal hearing was afforded to them. They submitted that they had taken a number of points in their reply to the show cause notice, which could be properly explained and agitated before the adjudicating authority by way of personal hearing only. Accordingly, t....