2003 (4) TMI 450

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....t. Smt. P. Bhaghya Devi, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises against the order-in-original No. 32/2001, dated 14-8-2002 by which the Commissioner of Central Excise, Coimbatore has re-determined the Annual Capacity Production and has confirmed the demand of Rs. 1,55,00,000/-. He has noted in the order that the action relating to the penalty ....

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.... in this regard they rely on the following judgments : (a)    Richimen Silk Ltd. v. CCE, Hyderabad - 2001 (127) E.L.T. 795 (Tri. - Chennai) (b)    Apple International v. CC, Nhava Seva - 2000 (120) E.L.T. 671 (T) (c)    IPL Ltd. v. CCE - 2001 (127) E.L.T. 338 (Madras) (d)   Chamundi Steel Castings (I) Ltd. v. CCE, Chennai - 1999 (1....

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....ey also contend that the guidelines given by the Apex Court in the case of UOI v. Supreme Steel & General Mills reported in 2001 (133) E.L.T. 513 (S.C.) is required to be observed; which has not been done in the matter. 3. Appearing for the appellants ld. Counsel submits that the factory had been closed for the relevant period and the power supply had been disconnected. There is no questio....

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....ural Justice in the matter. In a matter involving high stakes of revenue, the appellants prayer for adjournment should have been considered and another date of hearing should have been given to enable the appellants to explain their case. We note that there are other infirmities. The effect of the Notification in question had been stayed by the Hon'ble High Court. Now the Apex Court also given the....