2000 (5) TMI 131

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....ue has alleged that the same was capable of being used in a manner than as a heavy melting scrap. 3.Ld. Advocate Shri A.K. Jayaraj for the appellants submits that the order impugned and the attendant Order-in-Original suffer from violation of principles of natural justice, because of two reasons :- The reliance by Revenue on a technical opinion of an(a) Engineer of Tamil Nadu Electricity Board (TNEB) as indicated in the orders impugned was done behind their back as copy thereof was not supplied to them even though a request to that effect has been noted in the order at personal hearing stage. The enhancement of valuation of the goods by almost 300%(b) on the basis of a Bill of Entry of June'98 is also violative of principles of nat....

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....r order dated 27-1-2000 in Writ Petition No. 816 of 2000 and WMP No. 1218 of 2000 on the basis of the petitioner's submitting the bond for the entire amount and Bank Guarantee for 40% of the amount. Ld. Advocate submits that this was complied with and accordingly the goods were received by the appellant manufacturing factory, and melted in their induction furnace to which effect there is a certificate dated 3-5-2000 issued by the jurisdictional Dy. Commissioner of Central Excise under Notification No. 11/97-Cus., dated 1-3-1997. A copy thereof is on the record on this case at page 36 of the paper book. Ld. Advocate further prays for consideration of the appeal itself as it lies on a short compass and for remand of the matter for reconsidera....