2003 (5) TMI 442

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.... the appeals. 2. In the order impugned in these appeals, ld. Commissioner of Central Excise has confirmed against M/s. Jass Kann International (appellants in Appeal No. E/580/2003) a demand of duty of over Rs. 1.6 crores and has imposed on them a penalty of Rs. 25 lakhs. She has also imposed a penalty of Rs. 2 lakhs under Rule 209A of the erstwhile Central Excise Rules, 1944 on Shri Pradeep Khanna (appellant in Appeal No. E/07/2003), husband of Smt. Neera Khanna proprietress of Jass Kann International. Ld. Commissioner has also confiscated land, building, plant and machinery belonging to M/s. Jass Kann International, with option for redemption thereof on payment of a fine of Rs. 1 lakh. This order of the Commissioner is in adjudicat....

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.... of persons including some officers of the department. A list of the persons to be cross-examined was also submitted to the Collector. Apart from this, it was also requested that copies of all the relied-upon documents be supplied. This request was repeated in the appellants' letter dated 8-6-92 to the Collector of Central Excise, Meerut. It appears from the record that only some of the records were made available to them, and that too after 10 years. The case was taken up for adjudication only in 2002, i.e. after about 10 years since the date of issue of the show cause notice. And that was without supplying the rest of the relied-upon documents and without permitting cross-examination of the witnesses listed by the party. The appellants ch....