2010 (7) TMI 865

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....pondent. ORDER Heard both sides. 2. Appellant filed this Appeal against the impugned order whereby the credit of Rs. 18,58,227.51 (Rupees Eighteen Lakhs Fifty Eight Thousand Two Hundred and Twenty Seven and Fifty One paisa only) was disallowed on the ground that the goods on which credit has been availed are not capital goods and penalty of Rs. 1,00,000/- (Rupees One Lakh only) was imposed. 3.....

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....We find that in this case Show Cause Notice was issued on 7-6-1995 for denial of credit in respect of capital goods. Appellant filed a reply on 4-8-1995 and thereafter the personal hearing was fixed on 31-3-2005 i.e. after 10 years. In the adjudication order there is no reason mentioned regarding inordinate delay in granting the personal hearing. Further we find that Appellants were heard on 31-3-....