2003 (7) TMI 607

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....i K. Santosh, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  Heard both sides. 2. Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 3. The appellants engaged in the manufacture of Gun Powder, Slurry and Safety Fuse and clearing the goods on payment of duty. A show cause notice was issued to the appellants on ....

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....lso on receipt of the order passed by the Hon'ble High Court, with the direction to decide the appeal within 10 days, granted personal hearing to the appellants. The appellants send a telegram on 23-1-2002 and made a request to decide the appeal on merits. In these circumstances, we find no force in the arguments of the appellants that lower authorities passed the order in violation of principles ....

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....ct of some goods, the appellants mentioned price of 1000/- per package which comes to Rs.12,000/-. The goods were collected by the customers from the factory Gate and in fact, no charges were made by the appellants in respect of transportation. This modus operandi was adopted by the appellants in respect of the goods cleared from the factory. Further, we find that Shri Dinesh Jain, proprietor of t....