1997 (7) TMI 376

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent. [Order per : Lajja Ram, Member (T)]. In this appeal filed by M/s. Punjab Expeller Industries, Ludhiana, the matter relates to the calculation of the aggregate value of clearances for the purposes of small scale exemption under Notification No. 175/86-C.E., dated 1-3-1986. 2. Shri Hari Om Arora, Advocate stated that the personal hearing before the Addl. Collector of Central Excise, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and no opportunity was given to them to challenge the findings of the Inquiry Officer. We consider that if reliance has to be placed on any document and an adverse inference is drawn against the tax payer, then he had right to be confronted with the findings and an opportunity is required to be given to him to challenge the findings adverse to him. 5. As on this score, the order has been passed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X