2000 (11) TMI 880

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.... R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  On matter being called, Shri B.C. Devnath, as a proxy Counsel, appears for the appellants and prays for adjournment on the ground that the relevant file is not locatable at their end. However, from records we find that the matter has been appearing on board before the Tribunal from August, 1999 onwards and ....

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....t period under Heading 84.79. The clearances were being effected on payment of duty under the said Heading and all the Central Excise records were being maintained by the appellants. Monthly RT-12 Returns along with relevant invoices were being submitted to the Range Office. 5. After issuance of the show-cause notice though the appellants admitted that the classification of the product wou....

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.... imposition of personal penalty has also been assailed by them. 7. After going through the impugned order and after appreciating the submissions made by the ld. JDR, Shri R.K. Roy, we find that in the show-cause notice issued on 29-8-1996, it has been clearly mentioned that the appellants claimed the classification of the product under sub-heading 8479.00. The show-cause notice further all....