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TMI Blog1993 (11) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... asins Pvt. Ltd and penalty of Rs. 1 lakh each on the other two petitioners. 2. Shri Parameswaran at the outset submitted that the entire impugned order stands vitiated for reason of non-observance of the principles of natural justice. It was urged that as many as 479 files have been relied upon as documents detailed in the Annexure to the show cause notice and even though the petitioners were repeatedly requesting the authorities seeking permission to take photostat copies of those files the Department did not give the petitioners adequate time for the same with the result the petitioners could take photo copies of only 107 files and the petitioners were called upon to meet the charge without being furnished either the copies by the Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrectness of the same. It was urged that 90% of the sales of the petitioners are to Government Department and therefore, even on grounds on propriety there is hardly any possibility of clandestine removal of goods and this aspects has not been properly taken note of. It was further urged that in proof of charge of clandestine removal it is the bounden duty of the Department to take note of the normal quantum of production having regard to the installed capacity and the machineries in the factory, utilisation of raw materials, employment of labour, consumption of power etc. and unfortunately these objective tests were not resorted in the case of the petitioners resulting in prejudice. The learned Counsel further urged that the petitioners wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of all the records. The learned DR further submitted that in Para 20-22 the adjudicating authority has dealt with the pleas of violation of natural justice at great length and adopted the same. It was further urged that even though the petitioners participated in the personal hearing, the record of personal hearing available would not show that the petitioner ever made any grievance of non-availability at that time and this would prima facie imply that the petitioners did not suffer any prejudice, nor did they make any grievance about non-availability of their own records. The learned DR submitted that Para 45 of the impugned order gives a clear answer to the petitioners' plea with reference to the clandestine removal of 6 tonnes of PVC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elaborate reasons given by the learned adjudicating authority in dealing with various issues. Even with reference to the plea regarding availability of Modvat credit it would not be possible to hold prima facie on that ground that the order is not sustainable and that will have to be considered only at the time of final disposal. 5. Now coming to the financial position of the petitioner, we find that Karnataka State Financial Corporation by their communication dated 19-6-1993 has sent a statutory notice for taking over possession of the petitioners' assets on pain of petitioners' failure to discharge their loan liability to them. We also note that credit facilities are sought to be closed by the State Bank of India as per their communicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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