2003 (8) TMI 85

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....llant's prayer for early hearing of their appeals is allowed. We, with the consent of both the sides, have heard the arguments on merits, today itself, we proceed to decide the appeals. In these appeals the appellants have questioned the validity of the impugned Order-in-Original. The proceedings were initiated against the appellants on the strength of SCN alleging clandestine receipt of the input....

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....vo adjudication. The Tribunal issued direction to the adjudicating authority, to take into consideration the allegations in the SCN, statements made by the appellants, as well as the chart earlier submitted by them explaining their defense having neither received any unaccounted inputs nor cleared the final products in a clandestine manner, as well as the written submissions made by them. But appa....