2003 (10) TMI 608

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....i D.N. Mehta, Advocate, for the Appellant. Mrs. Charul Baranwal, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  In this appeal, M/s. Bhanu Iron & Steel Co. Limited are challenging the Order-in-Original No. 5/2002, dated 31-12-2002 passed by the Commissioner of Customs & Central Excise, Indore confirming the duty amounting to Rs. 3,99,255/- and penalty of Rs. 3,00....

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....e Officers visited their premises on 7-8-92 and alleged shortage of 264 cases; that the appellants explained that the said cases had been kept inside the shed for safety purposes; that the officers seized the said cases under Panchnama dated 7-8-92; that the Commissioner of Central Excise, under Adjudication Order No. 5/96, dated 28-8-96, demanded the duty and imposed a penalty on them on the grou....

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.... with the principles of natural justice; that the Commissioner, in the impugned order, has not referred to the said misc. application and the documents mentioned therein while passing the impugned order; that the shortage of 27 cases, which has occured in transit from Mumbai to the appellants' warehouse, has been wrongly dealt with on mere presumption without any corroborative evidence instead of ....

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....lly recorded his findings that the appellants were requested, vide letter dated 17-6-2002, to file the documents submitted by them before the Tribunal alongwith their misc. application and they were also requested to file their submissions, if any; that in spite of this, appellants had not submitted the documents. 4. We have considered the submissions of both the sides. In view of the fact....