1999 (7) TMI 602

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....nt. Shri K.L. Ramteke, JDR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. - These two appeals have been filed against the decision of the Collector of Central Excise, Mumbai VI made in Order-in-Original No. 207/97-Commr. VI, dated 29-11-1997 where under she confirmed the demand of duty of Rs. 26,05,547/- and imposed the penalty of equal amount under section 11AB. She also....

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....e Officers of Central Excise. Certain incriminating documents such as private records were seized. The officers also seized excisable goods valued at Rs. 3,81,300/-. They were not properly dealt with in the Books of account. According to the department, during the year 1995-96 the assessee had cleared goods to the tune of Rs. 1,80,11,551/- on the basis of the private records and it pertains to the....

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....ant Commissioner (Adjd.) by his letter dated 16-1-1997 requested the assessee to approach the Assistant Commissioner (Preventive) taking Xerox copies. Noticees by their letter dated 7-1-1997 again requested supply of various documents. Superintendent (Preventive) by his letter dated 16-5-1997 informed the noticees to have inspection of the records. Again on 12-6-1997 the noticees requested for sup....

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....ng after the documents were received by them. The adjudicating authority by the impugned order, confirmed the demand and imposed a penalty. Hence the present appeal. 3. Shri B.N. Rangwani, ld. Consultant at the outset stated that there is a failure of natural justice in this case inasmuch as the relied upon documents were not given to the noticees and that the documents which are given are....