1998 (2) TMI 284

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..... per : Shiben K. Dhar, Member (T)]. These appeals are directed against the order dated 27-2-1989 passed by the Additional Collector of Central Excise. The appellants are alleged to have manufactured and removed steam without payment of duty during the period August, 1983 to April, 1984 and May, 1984 to February, 1986. The Additional Collector upheld the demand amounting to Rs. 25,216.50 P and .....

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..... tigations carried out by the Additional Collector by visiting the factory and thereafter, passing his order on the result of such investigations without putting them on notice. 3. The learned DR reiterates the department s findings and submits that there was only an attempt to ascertain the correct facts through visit to the factory. 4. We have heard both sides. In this case, personal hearing .....

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