9911796707
TMI Blog1999 (4) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... ESENTED BY : Shri A. Swasthi, Advocate, for the Appellant. Shri Sanjiv Srivastava, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. For reasons recorded below, we dispense with the requirement of pre-deposit of duty and stay recovery thereof and dispose of all the three appeals, which involve a common issue, with the consent of both the sides. 2. All the three ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Jalan Steel Works - 20,510.9141 MT 2. M/s. Jalan Concast Ltd. - 23,195.9049 MT 3. M/s. Sarada Steels Ind. - 33,297.545 MT 4. The appellants requested for the change in the value of `d (nominal centre distance) which was granted to them with the condition that the change should take place in the presence of the Central Excise officers. M/s. Sarada Steels requested for change in value of `d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ented by them. 5. In the impugned orders, the Commissioner has held that the reduction in the value of `d was an artificial reduction which did not have any effect in the actual production vis-a-vis the production obtained in the earlier value of `d , holding that the assessees had used a wobbler as a device to connect two unequals, as for normal working, gear boxes connected to the finishing r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s finding that the effective value of `d remains unaltered due to use of wobbler, we agree with the appellants that they were entitled to the copy of the report and that non-supply of the same has resulted in contravention of principles of natural justice. We therefore, set aside the impugned order and remand the matter to the Commissioner of Central Excise, Allahabad for de novo adjudication aft ..... X X X X Extracts X X X X X X X X Extracts X X X X
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