1998 (6) TMI 303

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..... e Appellant. Shri Sanjeev Srivastava, JDR, for the Respondents. [Order per : G.R. Sharma, Member (T)]. This batch of 13 Stay petitions was heard together as the issue was the same and is being disposed of by this common order. 2. The facts leading to the Appeals and the Stay Petitions thereon are that the Appellants are Rolling Mills. In terms of Section 3A of the Central Excise Ac .....

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..... the ld. Commissioner accepted the verification report of the Assistant Commissioner concerned as well as the technical expert s opinion without giving them a copy of the verification report or the technical opinion so obtained so as to enable them to rebut the same. He submits thus there has been total denial of justice. He submits that since they were not given any opportunity of defending their .....

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..... here was substantial compliance. 5. Heard the submissions of both sides. We note that the ld. Commissioner determined the annual capacity of the Rolling mills on the basis of the verification report filed by the concerned Assistant Commissioner as also on the basis of the technical opinion expressed by two reputed institutions. We note that neither the copy of the verification report filed by th .....

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