2002 (4) TMI 207

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.... S.S. Sekhon, Member (T)]. - The appellants are an EOU unit. They are manufacturers of Dress materials of various kinds. They were issued a Show Cause Notice as it was found that they had disposed of certain goods viz. Waste yarn and substandard fabrics in the DTA in contravention of the rules and discharge of appropriate duty even though this was done after obtaining a permission of Development C....

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....d the demands of duty under the provision of Section 11A(2) of Central Excise Act, 1944. He imposed penalty on the appellant company under Rule 209 read with Section 11AC and ordered the recovery of interest under provisions of Central Excise Act. 2. After hearing the stay petition and condonation of delay application for some time, it transpired that the appeal could be itself decided on the v....

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....that the order is not signed by the Commissioner and is attested by some other officer. Tribunal in Richimen Silks Limited, 2001 (127) E.L.T. 795 has held that the order should be signed by the Adjudication Officer which merely attested it is an invalid document. We also find that the clearance were made after obtaining the required permission of the Development Commissioner Kandla Free Trade Zone....