2016 (12) TMI 844

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....acts of the case are that the appellants are engaged in the activity of manufacturing and trading of photocopier machines / parts thereof. The appellants were filing the price list and classification before the Revenue and same has been accepted by the Revenue. An investigation was conducted in the factory premises of the appellant and various statements were recorded. On the basis of documents recovered and statement recorded, it was alleged that the appellant is clearing the photocopier machines in the guise of components only. Therefore, the appellants has undervalued the clearance and clandestinely removed photocopier machines without payment of duty. In these set of facts, proceedings were initiated against the appellant and consequent....

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....rein. We observe that the Collector has come to his conclusions on the three main issues involved herein without considering the reply of the appellants herein. A reply dated 13.3.89 given by M/s Keshoram and Sons Pvt. Ltd. has not been considered at all. There is no mention of it in the impugned order. Reply considered by the adjudicating authority is dated 23.3.91. Similarly, we also observe that in another issue relating to clubbing of the clearances of M/s Keshoram and Sons and M/s Sachdeva Industries, the propriety concern, the adjudicating authority has not considered the reply date 15. 6.89 given by Sachdeva Industries. 2. In the absence of consideration of the aforesaid replies of the two main appeals involved in this case,....