2015 (10) TMI 2079

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AL) For the Petitioner : Shri S. Suriyanarayanan, Advocate For the Respondent : Shri Jitendra Nair, Authorised Representative ORDER Per: P.K. Das These appeals are arising out of a common order and therefore, both are taken together for disposal. 2. After hearing both the sides and on perusal of the records, we find that M/s Sree Ram Synthetics, a partnership firm and Shri Pawan ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The learned Advocate on behalf of the Appellants submits that the impugned order was passed in gross violation of principles of natural justice. He submits that they have requested the Department to provide the relied upon documents to file reply to the Show Cause Notice. He drew the attention of the Bench to the letter dt.26.07.2006 addressed to the Additional DGCEI for providing documents. He fu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....alty. He particularly drew the attention of the Bench to Para 63.3 and 63.4 of the Adjudication order. 6. The learned Advocate also submits that imposition of penalty on the partner and partnership firm cannot sustain. He relied upon various decisions, on the issue of violation of principles of natural justice and, penalty on the partner and partnership firm cannot sustain, as under:- i) Woo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... hearing were allowed to present their case. There is no violation of principles of natural justice. That the Adjudicating authority proceeded on the basis of documents and corroborative evidences found at the residence of the Appellant and imposed penalty on the basis of these documents. It is seen from the records that Shri Pawan Kumar Bansal, Partner of the firm is directly involved in selling ....