2004 (10) TMI 408

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.... Appellant. Shri O.P. Arora, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The facts involved in this issue are that M/s. Chandana Plastics Ltd., are manufacturer of Polyethylene film, bags, waste and scrap falling under sub-heading Nos. 3920.32, 3923.90 and 3915.10 and other unit, M/s. Chaitanaya Polypack Industries is also located in the same premise....

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....ed the duty demand of Rs. 1,60,273/- for the period April, 1999 to November, 1999 and Rs. 5,01,139/- for the period December, 1999 to March, 2000. Hence this appeal before the Tribunal. 2. We have heard both sides. 3. We find that in earlier order-in-original No. 42/2000, dated 10-10-2000 the Commissioner had held that M/s. Chaitanya Polypack Industries is a dummy unit and that the....

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....e out any case. The plea of time bar is also not acceptable, as the findings in para 9 of the impugned order would show that the demand is not barred. The plea of violation of natural justice is also not substantiated, as we find from para 7 of the impugned order that Counsel for the appellants were heard and plea taken before us that the Advocate, who appeared for personal hearing on 2-8-2002 was....