2000 (9) TMI 569

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.... the Appellant. Shri V.K. Chaturvedi, SDR, for the Respondents. [Order per : Archana Wadhwa, Member (J)]. - All the appeals are being disposed of by a common order as they arise out of the same impugned order of the Commissioner of Central Excise, Patna, vide which duty of Rs. 36,96,157.97 has been confirmed against M/s. Gillooram Gourishankar and penalties have been imposed upon the othe....

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....e Revenue concluded that they have removed the goods clandestinely under the second set of gate passes. Shri Chattopadhyay submits that during the course of adjudication, detailed reply was filed and each and every gate pass was explained. However, the said reply has not been taken into consideration and appreciated by the adjudicating authority. As such he submits that the impugned order is a non....

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....ity to their above request and he proceeded to decide the matter. As such submits the ld. Counsel that the impugned order is in violation of principles of natural justice. 4. Shri V.K. Chaturvedi, ld. SDR appearing for the Revenue submits that it is a clear case of clandestine removal of the goods inasmuch as duplicate and triplicate copies of the gate pass have been recovered from the off....

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....ejecting the request for adjournment, the impugned order was passed. It is seen that the date of hearing was fixed on 4-12-1997 and the order was passed after about a period of three months i.e. on 16-2-1998, during which another date of hearing could have been fixed by the adjudicating authority. As such we observe that there has been a violation of principles of natural justice. 6. We al....