1999 (2) TMI 153

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : J.H. Joglekar, Member (T)]. These three applications arise out three appeals, arising from the single impugned order and are therefore being dealt with in this single order. 2. Vide the impugned order, the Commissioner confirmed duty totally amounting to Rs. 21,05,705/-. He also imposed a penalty of Rs. 20 lakhs on M/s. Anand Udyog and of Rs. 2 lakhs each on the other tw .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on made by the applicants for adjournment of the proceedings and his observation for not accepting to their request. He submits that the action of the Commissioner in passing an order without hearing the applicants has violated the principles of natural justice and on this ground the impugned is liable to be set aside at this stage and the proceedings remanded. Shri Chatterjee on the other hand, s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the personal conversant with the facts was away, on the observation that the matter was old. Shri Kantawala did not argue on the other points raised in the stay application. 5. We have carefully considered the submissions made. 6. In the impugned order the Commissioner has reproduced all the points raised in the reply to the show cause notice filed by the three applicants. It is however, cor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X