2002 (4) TMI 207

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....llants 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 Commissioner, Kandla Free Trade Zone. ....

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....sion 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 very short point of denial of natural ju....

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....ssioner 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. Once the Development Commissioner has g....