2011 (4) TMI 1296

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....ent. ORDER Draft amendment allowed. 2. Assessees are in appeal against judgment of CESTAT dated 13-10-2006 seeking to raise following questions for our consideration : "3.1 That does not refusal to offer the investigation officers, who had prepared the Panchnama and recorded the statements of various persons, for examination by the Appellants, constitute violation of the prin....

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....spects of the matter and come to the conclusion that there had been gross violations by the appellants of Central Excise Act and rules made thereunder. On the basis of material on record, adjudicating authority held that there was collusion and suppression of facts. Assessee had indulged in the activity of manufacturing, transporting, depositing or in any other manner indulge in manufacturing and ....