2002 (5) TMI 774

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....h Chibber, Advocates, for the Appellant. Shri Mewa Singh, SDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  Arguing the five stay petitions Shri L.P. Asthana along with Shri Rajesh Chibber, ld. Counsels submit that in these cases duty amounting to Rs. 1,09,73,000/- has been demanded and a penalty of an equal amount has been imposed on the company and of Rs. one crore....

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....emsp;The facts of the case briefly stated are that the appellants are engaged in the manufacture of Sugar & Molasses. Central Excise Officers conducted enquiries consequent upon the search of their factory premises, a SCN was issued to them asking them to explain as to why duty should not be demanded from them and why penalty should not be imposed. The SCN was issued on 30-4-2001. Immediately on r....

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....here was denial of natural justice inasmuch as the appellant did not have an opportunity of even submitting proper reply as also did not have an opportunity of presenting their case and explaining the documents. He submits that the order passed by the authorities is an ex parte order and that there has been violation of the principles of natural justice. He prays that the matter may be remanded to....