2016 (8) TMI 382

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....the Central Excise Officers on 18/7/2000 and verifications were made. As a result, the records maintained by the appellant were seized under a Panchnama dated 18/7/2000. The scrutiny of the records led the officers to believe that the appellant has been indulging in clandestine activities. Accordingly, based upon the same as also the evidences collected during the post seizure investigation, proceedings were initiated against all the three appellants vide show cause notice dated 2/11/2014. Immediately thereafter the appellant vide their reply dated 1/10/2001, sought for the photocopies of the relied upon documents, so as to enable them to file their defence reply.  2.  The table of date-chart produced in the impugned order of t....

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.... fixed the same date of personal hearing, immediately after the date which was given to the appellants for collection of the photocopies, thus, defeating the very purpose of the grant of hearing. Number of personal hearing given by the Adjudicating Authority is not the guiding factor for examining the violation of principle of natural justice but it is the effective and reasonable opportunities of hearing which have to be examined. As per the Ld. Advocate, the notice for the last time hearing mentioned in the chart were never received by them and they have also filed an affidavit to that effect. Our attention is also drawn to the last letter dated 18/5/2006 addressed by the assessee indicating that while most of the documents have been proc....