2019 (2) TMI 1859

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....ial) And Hon'ble Mr. Anil G. Shakkarwar, Member (Technical) Shri Dushyant Kumar (Consultant), for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we find that the appellant is engaged in the manufacture of PVC Insulated Wires & Cables and during the relevant period they were availing the benefit of Small S....

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....n to remove the same clandestinely, the same were seized. 3. On the above basis, proceedings were initiated against them by way of issuance of a Show Cause Notice dated 24/07/2012 proposing confiscation of the said goods as also imposition of penalty. The Show Cause Notice culminated into an order passed by the Original Adjudicating Authority confiscating the goods with an option to the appella....

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.... principle of natural justice. In the absence of the said documents the appellant could not prepare their defence. He has also relied upon the Tribunal's decision in the case of Hindustan Dyeing & Printing Works Versus Commissioner of Central Excise, Delhi-II reported as 2013 (297) ELT 55 (Tri. - Delhi) as also of the decision of Hon'ble Gauhati High Court in the case of Union of India Versus Nort....