1995 (2) TMI 193

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..... is is an appeal directed against the Order-in-Original No. 19/MP/87 [F. No. V(68)15-4/OA/86], dated 14-8-1987 passed by the Collector of Central Excise Customs, Baroda, confirming the demand for a sum of Rs. 4,49,136.70 towards duty and imposing a penalty of Rs. 10.00 lacs on the appellants under Rule 173Q(1) of the Central Excise Rules, 1944. 2. The merits of the case are not discussed in thi .....

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..... thout any objection, as per the promise given by the Deputy Collector. Thereafter the impugned order came to be passed imposing a penalty of Rs.10.00 lacs, without extending any personal hearing to them. He also pleads that Mr. Vyas who has done this mischief, though as an executive director of the firm he was the beneficiary. Subsequently civil suit proceedings were initiated before the High Cour .....

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..... s. 10.00 lacs is sought to be imposed by an adjudicating authority, presumably after taking note of the contents of this letter, we feel that an opportunity should have been extended to the appellants to explain their position in person. In this view of the matter, we agree with the request of the Ld. Advocate for a remand of the case back to the adjudicating authority. We therefore, allow the app .....

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