2008 (9) TMI 63

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....s, for the Appellant. S/Shri K. Radhakrishnan, Sr. Advocate, Sanjeev K. Bhardwaj, Ms. Shweta Garg, H.K. Naik for P. Parmeswaran, Advocates, for the Respondent. [Order]. - This order shall dispose of the aforesaid Civil Appeals as they have been filed by the company or its partners and the points involve are the same. For the sake of brevity, facts are taken from Civil Appeal No. 4355 of 2002....

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....teel structures" falling under Sub-heading 7308.90 instead of pre-fabricated buildings falling under Sub-heading 94.06 of the Central Excise Tariff Act and also by under valuation of the same. A demand of Rs. 47,78,107.71 for the period 1985-86 to 1988-89 was raised against the appellant and penalty was also proposed against all the partners. Mr. D.K. Mittal, partner of the company was asked to pr....

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....Gold (Control) Appellate Tribunal, New Delhi (for short, 'the Tribunal'). The main ground taken in the appeal was that Collector did not give an opportunity to the appellant to either cross-examine or to make its submissions. Tribunal vide its order dated 22-12-1992 remanded the matter to the Collector with a direction to adjudicate the show cause notice after affording the opportunity of cross-ex....

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....ding that the appellant received orders from the defence authorities for complete pre-fabricated buildings classifiable under Sub-heading 94.06 and the supply was made accordingly. That Mr. D.K. Mittal, partner of the company in his statement had admitted that the firm received the orders from the defence authorities for complete pre-fabricated buildings. This finding is a finding of fact which do....