1999 (6) TMI 239

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..... JDR, for the Respondents. [Order]. - The appellants filed this application for waiver of the duty demand of Rs. 1,79,055/- and a penalty of Rs. 25,000/- on the Proprietor. 2. Learned Consultant appearing on behalf of the appellants submits that the order-in-original was passed by the adjudicating authority without giving the appellants reasonable opportunity for defending their case. He .....

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..... DR appearing on behalf of the Revenue submits that relied upon documents were supplied to Shri Vikas Sapra. All the documents handed-over to Shri Vikas Sapra who was representative and son of the Proprietor on 17-11-1997. He produced the photocopy showing to receipt of relying upon documents by Shri Vikas Sapra. He, therefore, submits that all the relied upon documents supplied to the appellants b .....

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..... ement of Shri A.D. Sapra. 4.  Record No. 3 as resumed by Annexure 'B' (total 80 pages i.e. copies of invoices). 5.  Record as resumed at No. 6 by Annexure 'B'. 6. Declaration under Rule 174. 6.  The Annexure 'B' to the Panchnama shows the seizure of the following records :- 1. Ledger Books 2. Register showing details of Debit & Credit entries 3.  File containin .....

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