1981 (8) TMI 227

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....B.E. & C.]. - This is an appeal filed by Universal Asbestos Mfg. Co. Pvt. Limited, Howrah against Order (Original) No. 208(22-F)80-Collr-20/81, dated 2-3-1981 passed by the Collector of Central Excise, Calcutta, (a) ordering the payment of Rs. 37,270.36 P being the Central Excise duty on 9310.550 kgs. of Asbestos Paking manufactured and cleared from the appellants' factory without payment of duty ....

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....erty to inspect or to take out copies of the documents in connection with the aforesaid case on any date during the Office hours by prior engagement. They were also advised to approach the Adjudicating Authority (Collector of Central Excise, Calcutta) for consideration of their request for extending the date of hearing. 5. The appellants also wrote to the Collector on 15-1-1981 referring t....

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....for personal hearing on the date fixed with documents and papers intended to be relied upon failing which, the case would be decided on the basis of the records available without any further reference to the appellants. 7. The appellants neither submitted any reply to the show cause notice by 28-2-1981 nor did they appear for the personal hearing fixed on 2-3-1981. 8. The case was ....

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....is had been born out of ignorance. 12. When it was pointed out to the Consultant that the Collector, in his Order, has relied on Superintendents' letter dated 26/27-12-1980 (whereby the appellant's request for return of the documents was not agreed to but they were told that they were at liberty to inspect or to take out copies of the documents during Office hours by prior engagement) he s....